Frequently Asked Questions

Is there the liability of ECO to make TCS on supplies made on one’s own portal?

As stated above, supplier selling/supplying its own goods/services on portal owned by it also falls in the ambit of definition of ECO. However as per the provisions, an ECO is required to make TCS on supplies made through it. As a logical corollary, person selling own goods on its own portal is not be liable to make TCS.  In any case there cannot be TCS on own supplies as tax has to be discharged on entire value of the supply by the same person

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