GST INDIA Biz
GST India .biz — Notification Details
Detailed GST Notification Information
Download

Notification No. 02/2018

Date: September 20, 2018
Subject: Notifies rate of tax collection at source (TCS) by electronic commerce operators for inter-State taxable supplies.
Description:

This notification mandates every electronic commerce operator, not being an agent, to collect tax at source at the rate of one per cent of the net value of inter-State taxable supplies made through it. The TCS is to be collected where the consideration for such supplies is collected by the operator. The notification is issued under section 52 of the CGST Act read with section 20 of the IGST Act.

Other Notifications

7/2018

Summary:Caps late fee for delayed furnishing of FORM GSTR-6 at ₹25 per day. Ap...

Read More
32/2018

Extends the time limit for furnishing FORM GSTR-1 for taxpayers with aggregate t...

Read More
06/2020

This notification amends Notification No. 05/2017–Integrated Tax to prescribe ...

Read More