Question 12 - Is the e-commerce operator required to submit any statement? What are the details that are required to be submitted in the statement? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 12. Is the e-commerce operator required to submit any statement? What are the details that are required to be submitted in the statement? Ans. Yes, in terms of Section 43C (4), every operator is required to furnish a statement, electronically, of all amounts collected as TCS towards outward supplies of goods and/or services effected through it, during a calendar month within ten days after the end of such calendar month. The statement shall contain, inter alia, the details of the amount collected on behalf of each supplier in respect of all supplies of goods and/ or services effected through the operator and the details of such supplies during the said calendar month.