https://www.taxtmi.com/article/detailed?id=16412 An e-commerce operator is liable to collect Tax Collection at Source under Section 52 only where it actually collects consideration for supplies made through its platform. Where the operator merely provides a marketplace interface and does not collect payment, the statutory precondition for TCS is absent and GST liability on the underlying transactions remains with the independent suppliers making the supplies. Proceedings under Section 74 cannot be sustained against such an operator unless it is a person chargeable with tax and the jurisdictional ingredients of fraud, wilful misstatement, or suppression of facts are made out. en-us Wed, 13 May 2026 08:40:54 +0530 Wed, 13 May 2026 08:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16412 An e-commerce operator is liable to collect Tax Collection at Source under Section 52 only where it actually collects consideration for supplies made through its platform. Where the operator merely provides a marketplace interface and does not collect payment, the statutory precondition for TCS is absent and GST liability on the underlying transactions remains with the independent suppliers making the supplies. Proceedings under Section 74 cannot be sustained against such an operator unless it is a person chargeable with tax and the jurisdictional ingredients of fraud, wilful misstatement, or suppression of facts are made out. Articles Goods and Services Tax - GST Wed, 13 May 2026 08:40:54 +0530 https://www.taxtmi.com/article/detailed?id=16412