Other provisions in respect of TCS ( Section 52(8) to 52(15) )

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he operator. It will reflect in GSTR 2A/GSTR-2B of the supplier once the GSTR -8 is filed by the operator. The same will be credited and claimed in an electronic cash ledger. Mismatch or Discrepancies [ section 52(9) ] if there is any mismatch/ discrepancy in * Details of outward supplies furnished by e-commerce operator u/s 52(4) and * Corresponding details of outward supplies furnished by .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... section 52(11) ] the additional tax will be payable on the differential amount/ discrepancy value along with the interest u/s 50(1) will be payable for the period from the date, it was due till the date of payment. Notice to Ecommerce Operator [ section 52(12) ] * Any authority not below the rank of deputy commissioner, either before or during the course of any proceedings * has a right to s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... shall, without prejudice to any action that may be taken under section 122, be liable to a penalty which may extend to twenty-five thousand rupees. Other penalty may be imposed : - If registered E-commerce operator * Fails to collect tax ;or * collects an amount which is less than the amount required to be collected; or * fails to pay the tax collected to the credit of the appropriate go .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X