When should the E-commerce operator collect the tax?

The E-commerce operator must make the tax collection during the same month when the supply was made. E-Commerce aggregators/platforms are required to file their GSTR-8 return every month & they are also required to file GST Annual return.

E-com operators must furnish their outward supplies data in the GSTR-8 return and the details of the TCS collected from the transactions on their platform.

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