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TMI BlogClarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E- commerce Operators in one transactionX X X X Extracts X X X X X X X X Extracts X X X X ..... , I.A.S., CCST s Ref. CIRCULAR Computer No: 2148243 File No: REV03-12039(31)/58/2023-COMM, Date. 21/07/2023 Sub: Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E- commerce Operators in one transaction-Reg. Ref: Circular No.194/06/2023-GST, dated 17.07.2023 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar other arrangements, there can be multiple ECOs in a single transaction - one providing an interface to the buyer and the other providing an interface to the seller. In this setup, buyer-side ECO could collect consideration, 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 comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Buyer Buyer-side ECO Supplier-side ECO Suppler Clarification: In such a situation where multiple ECOs 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 APGST Act, including collection of TCS, is to be done ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In a situation where multiple ECOs are involved in a single transaction of supply of goods or services 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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