TaxTMI 
TaxTMI 
Clarification on TCS liability under Sec 52 of the UPGST Act, 2017 in case of multiple E-commerce Operators in one transaction
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....now: Dated: 07, August, 2023 To, All Zonal Additional Commissioner Grade -1, Additional Commissioner Grade -2 (S.I.B.) Joint Commissioner (Executive/Corporate Circle/S.I.B) State Tax, Uttar Pradesh. Subject: Clarification on TCS liability under Sec 52 of the UPGST Act, 2017 in case of multiple E-commerce Operators in one transaction. Reference has been ....
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....gle 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 TCS and make other compliances under section 52 of UPGST Act in such situations, as ....
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....sp; Supplier 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 UPGST Act, including collection of TCS, is to be done by the supplier....
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....ere 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 situation, TCS is to be collected by the Buyer....