TCS liability for e commerce operators: ECOs must collect and remit tax on third party supplies through their platforms.
Electronic commerce operators are defined as persons operating digital platforms and are subject to specific GST obligations: compulsory registration where required to collect tax at source, liability under reverse charge for certain notified services (including appointment of a local representative if no taxable presence exists), mandatory collection and remittance of TCS on net taxable supplies (excluding notified RCM services), monthly filing of Form GSTR 8, annual filing of Form GSTR 9B, limited rectification windows with interest for corrections, supplier entitlement to claim credit of TCS, and penalties for failure to comply with statutory notices. (AI Summary)

Advance ruling clarifies GST liability and is binding on the applicant while permitting appeal to an appellate authority.
The AAR issues binding advance rulings to applicants on specified GST questions-classification, notification applicability, time and value of supply, input tax credit admissibility, tax liability, registration, and supply characterization-subject to appeal to AAAR; rulings bind only the applicant and the concerned officer, follow prescribed filing and hearing procedures, allow manual filing where electronic means fail, and permit rectification of apparent mistakes within a limited period, with both authorities vested with civil court-like powers for discovery, attendance and document production. (AI Summary)

GST audit applicability requires audited accounts and reconciliation for qualifying registered persons despite limited MSME relaxations.
The GST statutory audit regime requires registered persons whose aggregate turnover exceeds the prescribed threshold to obtain an audit by a chartered accountant or cost accountant and to furnish audited annual accounts plus a reconciliation statement in FORM GSTR 9C. Three audit types operate under the law: practitioner audit under section 35(5), departmental audit under section 65(1), and special audit under section 66(1). Filing of the annual return (GSTR 9/GSTR 9A) is mandatory as prescribed, electronic filing is required, and commissioner-issued notifications may alter timelines or thresholds for specific years. (AI Summary)

Special audit in GST: Commissioner nominated audit with mandatory approval, time limits, hearing rights, and expense coverage.
Special audit under GST permits an Assistant Commissioner-level officer, with prior Commissioner approval and by FORM GST ADT-03, to require a registered person to have records audited by a Commissioner-nominated chartered or cost accountant. The nominated auditor must file a certified report within ninety days (extendable once), material proposed for use against the assessee requires an opportunity of being heard, the Commissioner pays auditor expenses, and findings are communicated in FORM GST ADT-04 with potential initiation of assessment proceedings for tax shortfall or wrongful credit. (AI Summary)

Departmental audit under GST enables authorised officers to examine records and trigger recovery or adjudication on adverse findings.
Departmental audit under GST empowers the Commissioner or an authorised officer to examine a registered person's records at their business premises or office, following issuance of a prescribed notice. Audits must commence when requested records are provided or when audit is instituted on-site, be completed within a statutory period subject to limited extension by the Commissioner, and produce findings in a prescribed form; adverse findings may trigger recovery or adjudication proceedings under the tax law. (AI Summary)

Tax Deduction at Source under GST requires specified entities to deduct tax at notified rates and remit timely.
The document explains that Tax Deduction at Source (TDS) under GST requires notified government departments, local authorities, governmental agencies and other specified persons to deduct tax from payments to suppliers above the prescribed contract threshold, calculate value excluding tax components, remit deducted amounts within the prescribed timeline, issue an electronic certificate to the deductee, and enable the deductee to claim credit in the electronic cash ledger. It also describes scope exclusions, separate registration obligations for deductors, prescribed rates by tax component, return filing and refund treatment for excess or erroneous deductions. (AI Summary)

Reverse charge mechanism: recipient bears GST liability when law or notification shifts tax payment to the recipient.
The Reverse Charge Mechanism under GST shifts tax liability to the recipient where the CGST and IGST Acts or government notifications so provide; recipients of supplies from unregistered suppliers or from suppliers located in non taxable territories are liable to pay tax on reverse charge and are subject to all provisions of the Acts as if they were the person liable for paying tax. Special rules apply to electronic commerce operators, and government notifications and a circular specify notified goods and services and applicable rates. (AI Summary)