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TMI BlogClarification on TCS liability under Sec 52 of the Assam GST Act, 2017 in case of multiple E-commerce Operators in one transaction.X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated Dispur the 21 st July, 2023. Subject: Clarification on TCS liability under Sec 52 of the Assam GST Act, 2017 in case of multiple E-commerce Operators in one transaction. No. CT/GST-15/2017/835 . Reference has been received seeking clarification regarding TCS liability under section 52 of the Assam Goods and Services Tax Act, 2017 (hereinafter referred to as Assam GST Act ), i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, deduct their commission and pass on the consideration to the seller-side ECO. In this context, clarity has been sought as to which ECO should deduct TCS and make other compliances under section 52 of Assam GST Act in such situations, as in such models having multiple ECOs in a single transaction, both the Buyer-side ECO and the Seller-side ECO qualify as ECOs as per Section 2(45) of the Assam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are involved in a single transaction of supply of goods or services or both through ECO platform and where the supplier-side ECO himself is not the supplier of the said goods or services, the compliances under section 52 of Assam GST Act, including collection of TCS, is to be done by the supplier-side ECO who finally releases the payment to the supplier for a particular supply made by the said s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or both through ECO platform and the Supplier-side ECO is himself the supplier of the said supply, who is liable for compliances under section 52 including collection of TCS? Buyer Buyer-side ECO Supplier (also an ECO) Clarification: In such a situation, TCS is to be collected by the Buyer-side ECO while making payment to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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