How can suppliers supplying goods or services on E-commerce platforms claim Input Tax Credit?

TCS deducted by the E-commerce operators becomes available to the Suppliers as Credit. This Credit shall reflect in the GSTR-2A statement of the supplier in the ‘Part-C’ of the statement. This TCS credit can further be used to pay off the outward GST liabilities by the supplier. This can be done while GSTR 3B return filing.

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