📄 Article
✓ Link checked
India
Free
Intermediate
Unpacks the exact Section 52 mechanism our short answer leans on, so you understand why marketplaces withhold a cut and how that ties back to registration, not just that it happens.
Guide on Section 52 of the CGST Act: Collection of Tax at Source (TCS) under GST
From GST Gyaan
- E-commerce operators must collect roughly 1 percent TCS on net taxable supplies made through them
- Sellers reconcile the TCS collected against their own returns via GSTR-8 data
- Registration is mandatory for anyone supplying through such an operator, regardless of turnover
