Section 52 – Tax Collection at Source (TCS)
Section 52 of CGST Act, 2017 – Tax Collection at Source (TCS) Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Scope and Objective of Section 52 Section 52 provides for Tax Collection at Source (TCS) under GST, applicable exclusively to Electronic Commerce Operators (ECOs) . The objective of GST-TCS is to: Track supplies made through e-commerce platforms Ensure tax compliance by online sellers Create a digital audit trail of transactions 2. Statutory Provision – Section 52(1) An electronic commerce operator, not being an agent, shall collect tax at source at such rate not exceeding 1% , as may be notified, of the net value of taxable supplies made through it by other suppliers, where the consideration is collected by the operator. 3. Who is an Electronic Commerce Operator (ECO)? An Electronic Commerce Operator is a person who: Owns, operates or manages a digital platform Facilitates supply of g...