TaxTMI Login
Just a moment...
By creating an account you can:
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All TMI Notes
of of All TMI Notes
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Suppliers on e-commerce platforms can opt for the GST composition scheme as TCS u/s 52 is deferred.</h1> A supplier of goods through an electronic commerce operator may be eligible to opt for the composition scheme under the Central Goods and Services Tax Act, 2017, as long as the provisions for tax collection at source (TCS) under Section 52 are not yet effective. Section 10(2)(d) stipulates that eligibility for the composition scheme excludes those supplying goods through operators required to collect TCS. However, since Sections 51 and 52, concerning tax deduction at source (TDS) and TCS, are deferred, suppliers can currently avail themselves of the scheme. A government clarification is recommended to avoid confusion.
TaxTMI 
TaxTMI 