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Taxation Rajasthan Ministry of Finance Rajasthan Goods and Services Tax Act, 2017

Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction

28-Jul-2023 | GST Circular No. 06/2023

Government of Rajasthan has reiterated a circular issued by CBIC dated 17th July 2023 regarding the clarification on TCS liability under Sec 52 of the CGST Act, 2017, in cases where multiple E-commerce Operators are involved in one transaction.

By virtue of this circular, the following clarifications have been issued:
1. Where multiple ECOs are involved in a single transaction of supply of goods or services or both through the 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 CGST 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.
2. In a situation where multiple ECOs are involved in a single transaction of supply of goods or services or both through the ECO platform and the Supplier-side ECO is himself the supplier of the said supply, TCS is to be collected by the Buyer-side ECO while making payment to the supplier for the particular supply being made through it.

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