TCS

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Piyush Moriani (Querist)
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03 October 2019 My client is starting a business as a e-commerce operator in Gujarat. Whether he is required collect TCS? Whether he is required to apply for new TCS registration in every state in which he is going to operate? Kindly state some basic aspects who are required to to be register in TCS. Thank You

CA Garima Bhayana

CA Garima Bhayana (Expert)
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04 October 2019 As per Goods and Services Tax (GST) provisions, beginning October 1, 2018, e-commerce companies deduct 1% tax collected at source (TCS) before making payments to their suppliers.
The e-commerce companies are not liable to collect TCS on supplies made by entities with turnover not exceeding ₹ 20 lakh and are not registered under GST, the CBIC has said.
e-commerce companies, whether domestic or foreign, would have to register themselves in each state/UT as the obligation for collecting TCS will be there for every intra-state or inter-state supply.

Foreign e-commerce operator, which does not have a physical presence in a particular state/UT, were asked to appoint an agent on his behalf for the purpose of TCS registration.

“In order to facilitate the obtaining of registration in each State/UT, the e-commerce operator may declare the Head Office as its place of business for obtaining registration in that State/UT where it does not have physical presence, the CBIC had said.

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