TaxTMI 
TaxTMI 
Clarification on TCS liability under section 52 of the DGST Act, 2017 in case of multiple E-commerce Operators in one transaction
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....ICY BRANCH) Circular No. 6/2023-GST of State Tax, dated August 18, 2023. Subject : Clarification on TCS liability under section 52 of the DGST Act, 2017 in case of multiple E-commerce Operators in one transaction-Reg. Reference has been received seeking clarification regarding TCS liability under section 52 of the Delhi Goods and Services Tax Act, 2017 (hereinafter referred to as "DGST Ac....
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....ion, 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 TCS and make other compliances under section 52 of the DGST 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 DGST A....
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....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 the DGST Act, including collection of TCS, 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 fr....
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....mself 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 situation, TCS is to be collected by the buyer-side ECO while making payment to the supplier for the particular supply being made through it. (e. g.) Buyer-side ECO co....