Registration of e-Commerce Operators as TCS

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....52 of Assam GST Act, 2017 r/w. Rule 12 of Assam GST Rules, 2017, e-Commerce operators are required to obtain registration as TCS in every state separately where they undertake transactions through their electronic platform. While processing the TCS application, an e-Commerce operator shall furnish the address of his Principal place of Business wherever its State Head office is located in the state....

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....procedures: Such operators, who do not have physical presence in Assam, are required to apply for registration by furnishing details of their Head office located outside Assam as the Principal place of Business in the content field of the online application. In the content field of Principal place of Business, the applicants shall mention address of their Head office (outside Assam) and t....