Collection of tax at source

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....is section as the "operator"), not being an agent, shall collect an amount calculated at the rate of one percent of the net value of taxable supplies made through it where the consideration with respect to such supplies is to be collected by the operator. Explanation.- For the purposes of this sub-section, the expression "net value of taxable supplies" shall mean the aggregate value of ta....

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....ng the details of outward supplies of goods or services effected through it, including the supplies of goods or services returned through it, and the amount collected under sub-section (1) during a month, in such form and manner as may be prescribed, within ten days after the end of such month. (4) The supplier who has supplied the goods or services through the operator shall claim credit....

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....d under subsection (7) and which is not rectified by the supplier in his valid return or the operator in his statement for the month in which discrepancy is communicated, shall be added to the output tax liability of the said supplier, where the value of outward supplies furnished by the operator is more than the value of outward supplies furnished by the supplier, in the manner as may be prescrib....

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....s making supplies through such operator in the godowns or warehouses, by whatever name called, managed by such operators and declared as additional places of business by such suppliers - as may be specified in the notice. (10) Every operator on whom a notice has been served under sub-section (10) shall furnish the required information within fifteen working days of the date of se....