According to provision it is correct, but I have seen many doing the same and have read in many sites it has been allowed. further e commerce opeartor have asked from govt to either exempt TCS on such dealers or provide mechansim for collection
As per the Provision of Section 10(2)(d) of the CGST Act 2017, Composition Scheme Dealers are not allowed to sell their products through e-commerce operators.
Dear Vinay As per Sec. 10(2)(d) of CGST Act , a composition taxpayer cannot make supplies through E-commerce operator . Thus , Question of collecting TCS in respect supplies made by the composition taxpayer does not arise.