E commerce TCS obligation: operators must deduct and remit tax on supplier payments and file monthly statements.
The Model GST framework treats electronic commerce as supplies over digital networks and defines an electronic commerce operator as the platform owner or manager. Operators liable for TCS or specified operator obligations must register regardless of threshold, deduct and remit TCS when paying suppliers, file monthly statements reconciling outward supplies, ensure suppliers can claim corresponding credit, and comply with information calls by officers not below Joint Commissioner, subject to penalties for non compliance. (AI Summary)

Transitional input tax credit: admissible CENVAT balances convert to electronic GST credits subject to statutory eligibility and documentation.
Closing admissible CENVAT balances shown in the last return under earlier indirect tax laws shall convert into opening input tax credit in the electronic credit ledger under GST, provided such credits are admissible under both regimes and were reflected in the return immediately preceding the appointed day. Un availed capital goods credit may be taken into the ledger if admissible; inputs held in stock, goods in transit, and supplies switching from composition are subject to specified documentary and timing conditions for credit recognition and utilisation. (AI Summary)