TaxTMI 
TaxTMI 
Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E- commerce Operators in one transaction
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.... PRESENT: SRI. M.GIRIJA SHANKAR, I.A.S., CCST's Ref. CIRCULAR Computer No: 2148243 File No: REV03-12039(31)/58/2023-COMM, Date. 21/07/2023 Sub: Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E- commerce Operators in one transaction-Reg. Ref: Circular No.194/06/2023-GST, dated 17.07.2023 issued by the Government of India, Ministry of Finance, Departme....
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....the ONDC Network or similar other arrangements, there can be multiple ECOs in a single transaction - one providing an interface to the buyer and the other providing an interface to the seller. In this setup, buyer-side ECO could collect consideration, deduct their commission and pass on the consideration to the seller-side ECO. In this context, clarity has been sought as to which ECO should deduct....
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....g collection of TCS? Buyer ⇒ Buyer-side ECO ⇒ Supplier-side ECO ⇒ Suppler Clarification: In such a situation 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 of the said goods or services, the compliances under section 52 of APGST Act, including colle....
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....cular supply. Issue 2: In a situation where multiple ECOs are involved in a single transaction of supply of goods or services or both through ECO platform and the Supplier-side ECO is himself the supplier of the said supply, who is liable for compliances under section 52 including collection of TCS? Buyer ⇒ Buyer-side ECO ⇒ Supplier(also an ECO) Clarification: In such a situatio....