- They have to compulsorily get themselves registered in GST
- They have to Deduct TCS on 1%
- TCS is to be deposited to Government by 10 TH of next month
- Return of TCS Deducted (Aggregate Value of taxable Sales, Sales Return and TCS) is to be given by 10 TH 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 Department
Last Date of filing Revised TCS Return for GST is
- Date of Filing Annual Return
- 30 September of Next Financial Year
Whichever is earlier