TCS Mechanism under GST - Section 52

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....erce operator when a supplier supplies some goods or services through its portal and the payment for that supply is collected by the electronic commerce operator. We will discuss the exact nature of TCS with an example. There are many Electronic Commerce operators (ECO) [hereinafter referred to as an Operator], like Amazon, Flipkart, Jabong,e-bay etc. operating in India. These electronic commerce....

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....lier the price of the product /services, less the tax, calculated at the rate of 1%. The said amount will be calculated on the net value of the goods/ services supplied through the portal of the operator. (i) Supply of goods or services on own account by ECO where the ECO makes supplies of goods and/or services on his own account, he would be liable to discharge of GST in respect of supplies mad....

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....ion paid or payable to the actual supplier of goods or services under section 52 of CGST Act in respect of supplier of goods and/or services made through such operator, deposit with the government and provided the necessary information. When the ECO it self be deemed as supplier [Section 9(5) of CGST Act and Section 5(5) of IGST Act] * The government may, on the recommendation of the council, b....