https://www.taxtmi.com/circulars?id=71430 Where multiple e-commerce operators participate in a supply, TCS liability under section 52 depends on the operator that makes the final payment to the supplier and on whether the supplier-side operator is itself the supplier. If the supplier-side ECO is not the supplier, it must collect and remit TCS and complete related compliances when releasing payment to the supplier. If the supplier-side ECO is itself the supplier, the buyer-side ECO must collect TCS while making payment to that supplier. en-us Mon, 14 Aug 2023 00:00:00 +0530 Wed, 23 Sep 2026 17:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71430 Where multiple e-commerce operators participate in a supply, TCS liability under section 52 depends on the operator that makes the final payment to the supplier and on whether the supplier-side operator is itself the supplier. If the supplier-side ECO is not the supplier, it must collect and remit TCS and complete related compliances when releasing payment to the supplier. If the supplier-side ECO is itself the supplier, the buyer-side ECO must collect TCS while making payment to that supplier. Circulars GST - States Mon, 14 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71430