TaxTMI 
TaxTMI 
Clarification on TCS liability under Sec 52 of the TNGST Act, 2017 in case of multiple E-commerce Operators in one transaction
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....HIRU DHEERAJ KUMAR I.A.S, PRINCIPAL SECRETARY/ COMMISSIONER OF STATE TAX Circular No. 10/2023 (PP6/GST/82/2023) Dated 14.08.2023 Sub: Clarification on TCS liability under Sec 52 of the TNGST Act, 2017 in case of multiple E-commerce Operators in one transaction - Regarding. Ref: Circular No. 194/06/2023-GST, dated 17.07.2023, issued by Government of India, Ministry of Finance, Dep....
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....nterface are operated by the same ECO. This ECO collects the consideration from the buyer, deducts the TCS under Sec 52 of the TNGST Act, credits the deducted TCS amount to the GST cash ledger of the seller and passes on the balance of the consideration to the seller after deducting their service charges. 3.2 In the case of the ONDC Network or similar other arrangements, there can be multiple E....
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....reby clarifies the issues as under: Issue 1: In 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 in the said supply, who is liable for compliances under section 52 including collection of TCS? Clarification: In such a situation where multiple....
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....ST Act and also make other compliances under section 52 of TNGST Act. In this case, the Buyer-side ECO will neither be required to collect TCS nor will be required to make other compliances in accordance with section 52 of TNGST Act with respect to this particular supply. Issue 2: In a situation where multiple ECOs are involved in a single transaction of supply of goods or servic....