Clarification on TCS liability under Sec 52 of the WBGST Act, 2017 in case of multiple E-commerce Operators in one transaction

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....9.2023 Subject: Clarification on TCS liability under Sec 52 of the WBGST Act, 2017 in case of multiple E-commerce Operators in one transaction. Reference has been received seeking clarification regarding TCS liability under section 52 of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as "WBGST Act"), in case of multiple E-commerce Operators (ECOs) in one transaction, i....

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.... ECO. In this context, clarity has been sought as to which ECO should deduct TCS and make other compliances under section 52 of WBGST Act in such situations, as in such models having multiple ECOs in a single transaction, both the Buyer-side ECO and the Seller-side ECO qualify as ECOs as per Section 2(45) of the WBGST Act. 3. In order to clarify the issue and to ensure uniformity in the implement....

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....S, is to be done by the supplier-side ECO who finally releases the payment to the supplier for a particular supply made by the said supplier through him. e.g.: Buyer-side ECO collects payment from the buyer, deducts its fees/commissions and remits the balance to Seller-side ECO. Here, the Seller-side ECO will release the payment to the supplier after deduction of his fees/commissions and therefo....

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....supplier for the particular supply being made through it. e.g. Buyer-side ECO collects payment from the buyer, deducts its fees and remits the balance to the supplier (who is itself an ECO as per the definition in Sec 2(45) of the WBGST Act). In this scenario, the Buyer-side ECO will also be required to collect TCS, as applicable, pay the same to the Government in accordance with section 52 of WB....