Supplier-Side E-Commerce Operator Must Collect TCS in Multi-Party Transactions Under GST Act Section 52.

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....TCS liability u/s 52 - where multiple ECOs are involved in a single transaction of supply of goods or services or both through ECO platform and where the supplier-side ECO himself is not the supplier in the said supply - Compliance including collection of TCS, is to be done by the supplier-side ECO who finally releases the payment to the supplier.....