https://www.taxtmi.com/circulars?id=67373 Where multiple e commerce operators handle a single supply, collection and compliance under Section 52 of the CGST Act fall on the ECO that ultimately releases payment to the supplier when the supplier side ECO is not the supplier; if the supplier side ECO is itself the supplier, the buyer side ECO that collects payment must collect and remit TCS and perform other Section 52 compliances. en-us Wed, 19 Jul 2023 00:00:00 +0530 Wed, 11 Feb 2026 15:59:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67373 Where multiple e commerce operators handle a single supply, collection and compliance under Section 52 of the CGST Act fall on the ECO that ultimately releases payment to the supplier when the supplier side ECO is not the supplier; if the supplier side ECO is itself the supplier, the buyer side ECO that collects payment must collect and remit TCS and perform other Section 52 compliances. Circulars GST - States Wed, 19 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67373