Section – 52. Collection of tax at source.—

52. Collection of tax at source.—

(1) Notwithstanding anything to the contrary contained in this Act, every electronic
commerce operator (hereafter in this section referred to as the ―operator‖), not being an agent, shall collect an amount
calculated at such rate not exceeding one per cent., as may be notified by the Government on the recommendations of
the Council, of the net value of taxable supplies made through it by other suppliers where the consideration with
respect to such supplies is to be collected by the operator.
Explanation.––For the purposes of this sub-section, the expression ―net value of taxable supplies‖ shall mean the
aggregate value of taxable supplies of goods or services or both, other than services notified under sub-section (5) of
section 9, made during any month by all registered persons through the operator reduced by the aggregate value of
taxable supplies returned to the suppliers during the said month.
(2) The power to collect the amount specified in sub-section (1) shall be without prejudice to any other mode of
recovery from the operator.
(3) The amount collected under sub-section (1) shall be paid to the Government by the operator within ten days
after the end of the month in which such collection is made, in such manner as may be prescribed.
(4) Every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically,
containing the details of outward supplies of goods or services or both effected through it, including the supplies of
goods or services or both returned through it, and the amount collected under sub-section (1) during a month, in such
form and manner as may be prescribed, within ten days after the end of such month:
[Explanation: – For the purposes of this sub-section, it is hereby declared that the due date for furnishing the said
statement for the months of October, November and December, 2018 shall be the [07th February, 2019]81.]82

[Provided that the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for
furnishing the statement for such class of registered persons as may be specified therein:
Provided further that any extension of time limit notified by the Commissioner of State tax or the Commissioner
of Union territory tax shall be deemed to be notified by the Commissioner.]83
State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.]84
(6) If any operator after furnishing a statement under sub-section (4) discovers any omission or incorrect particulars
therein, other than as a result of scrutiny, audit, inspection or enforcement activity by the tax authorities, he shall
rectify such omission or incorrect particulars in the statement to be furnished for the month during which such
omission or incorrect particulars are noticed, subject to payment of interest, as specified in sub-section (1) of section
50:
Provided that no such rectification of any omission or incorrect particulars shall be allowed after the due date for
furnishing of statement for the month of September following the end of the financial year or the actual date of
furnishing of the relevant annual statement, whichever is earlier.
(7) The supplier who has supplied the goods or services or both through the operator shall claim credit, in his
electronic cash ledger, of the amount collected and reflected in the statement of the operator furnished under subsection (4), in such manner as may be prescribed.
(8) The details of supplies furnished by every operator under sub-section (4) shall be matched with the
corresponding details of outward supplies furnished by the concerned supplier registered under this Act in such manner
and within such time as may be prescribed.
(9) Where the details of outward supplies furnished by the operator under sub-section (4) do not match with the
corresponding details furnished by the supplier under [section 37 or section 39]85, the discrepancy shall be
communicated to both persons in such manner and within such time as may be prescribed.
(10) The amount in respect of which any discrepancy is communicated under sub-section (9) and which is not
rectified by the supplier in his valid return or the operator in his statement for the month in which discrepancy is
communicated, shall be added to the output tax liability of the said supplier, where the value of outward supplies
furnished by the operator is more than the value of outward supplies furnished by the supplier, in his return for the
month succeeding the month in which the discrepancy is communicated in such manner as may be prescribed.
(11) The concerned supplier, in whose output tax liability any amount has been added under sub-section (10), shall
pay the tax payable in respect of such supply along with interest, at the rate specified under sub-section (1) of section
50 on the amount so added from the date such tax was due till the date of its payment.
(12) Any authority not below the rank of Deputy Commissioner may serve a notice, either before or during the
course of any proceedings under this Act, requiring the operator to furnish such details relating to—
period until the failure is rectified, subject to a maximum amount of five thousand rupees.‖ by The Finance Act,
2020 (No. 12 of 2020) –Brought into force w.e.f. 01st January, 2021.
(a) supplies of goods or services or both effected through such operator during any period; or
(b) stock of goods held by the suppliers making supplies through such operator in the godowns or warehouses, by
whatever name called, managed by such operator and declared as additional places of business by such suppliers, as
may be specified in the notice.

(13) Every operator on whom a notice has been served under sub-section (12) shall furnish the required
information within fifteen working days of the date of service of such notice.
(14) Any person who fails to furnish the information required by the notice served under sub-section (12) shall,
without prejudice to any action that may be taken under section 122, be liable to a penalty which may extend to twentyfive thousand rupees.
Explanation.—For the purposes of this section, the expression ―concerned supplier‖ shall mean the supplier of
goods or services or both making supplies through the operator.

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