Notification Notification No 52/2018 Central Tax Dated 20t Sep 2018 has notified that TCS will be collected at ( 0.5% CGST+0.5% SGST under Section 52 ) By Electronic Commerce Operators for Supplies made through their portals as amended till date

Financial Year: 2018

Dear Members

Govt has issued a Notification No 52/2018 Central Tax Dated 20th Sep 2018 which describes that TCS will be collected at 0.5% (Intra State Supplies) under section 52 of CGST Act on Net Value of Supplies made through the portal by other suppliers.

Therefore TCS will be collected at 1% (0.5% CGST+0.5% SGST)

Please download notification from PDF Image

Thanks

CA Rahul Gupta