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TMI BlogClarification on TCS liability under section 52 of the GGST 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 ..... Subject : Clarification on TCS liability under section 52 of the GGST Act, 2017 in case of multiple E-commerce Operators in one transaction. Reference has been received seeking clarification regarding TCS liability under section 52 of the Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as GGST Act ), in case of multiple E-commerce Operators (ECOs) in one transaction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the GGST 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 GGST Act. 3. In order to clarify the issue and to ensure uniformit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gle 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 the GGST 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 supplier through him. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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