TaxTMI 
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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.... 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 Act"), in case of multiple E-commerce Operators (ECOs) in one transact....
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....r-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 Act. 3. In order to clarify the issue and to ensure uniformity in the i....
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....ds 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 from the buyer, deducts its fees/commissions and remits the balance to seller-side ECO. Here, the seller-side ....
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....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 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 section....