- They have to compulsorily get themselves registered in GST
- They have to Deduct TCS on 1%
- TCS is to be deposited to Government by 10TH of next month
- Return of TCS Deducted (Aggregate Value of taxable Sales, Sales Return and TCS) is to be given by 10TH of next month
- Annual Return is also to be given by 31 December of Next year.
Revised TCS Return in Case Of GST
- In case of any error/omission, E Commerce Companies can file Revised Return.
- However, this Return cannot be filed in case of scrutiny, audit, inspection by GST DepartmentÂ
- Last Date of filing Revised TCS Return for GST is
- Date of Filing Annual Return
- 30 September of Next Financial Year
Whichever is earlier