CIRCULAR NO. 194/06/2023-GST [F. NO. CBIC-20001/5/2023-GST]CLARIFICATION ON TCS LIABILITY UNDER SECTION 52 OF THE CGST ACT, 2017 IN CASE OF MULTIPLE E-COMMERCE OPERATORS IN ONE TRANSACTIONCIRCULAR NO. 194/06/2023-GST [F. NO. CBIC-20001/5/2023-GST], DATED 17-7-2023Reference has been received seeking clarification regarding TCS liability under section 52 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”), in case of multiple E-commerce Operators (ECOs) in one transaction, in the context of Open Network for Digital Commerce (ONDC).2.1 In the current...
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