Return Provisions in respect of TCS Section 52(4) to 52(7)

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..... or/and services. * Return/ Inward supplies of goods or/and services. * The amount of TCS collected during the month. For example, if the supply was made through an e-commerce operator in the month of September 2018 but the consideration for the same has been collected in the month of October 2018, then in such cases, TCS will be collected and reported in the return for the month of September .....

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..... he e-commerce operator ( not by way of scrutiny, audit, inspection or enforcement action by the tax authorities) then such mistake can be rectified in the next monthly statement in the month the mistake is noticed. But such rectification will be subject to payment of interest u/s 50(1) of the CGST Act. Note: No such rectification of any omission or incorrect particulars shall be allowed after * .....

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