When to deposit TDS collected amount to government by e commerce operator under GST in India

Posted on 25 April 2023 Category : GST

When to deposit TDS collected amount to government by e commerce operator under GST in India

What is the time within which such TCS is to be remitted by the e-commerce operator to Government account? Is the ecommerce operator required to file any returns for this purpose?

In terms of Section 43C(3) of GST Law, the amount collected by the operator is to be paid to the credit of appropriate government within 10 days after the end of the month in which amount was so collected. Further, in terms of Section 43C(4) of the MGL, the operator is required to file a Statement, electronically, containing details of all amounts collected by him for the outward supplies made through his Portal, within 10 days of the end of the calendar month to which such statement pertains. The said statement would contain the names of the actual supplier(s), details of respective supplies made by them and the amount collected on their behalf. The Form and Manner of the said Statement would be prescribed in the GST Rules

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