The Central Board of Indirect Taxes and Customs (CBIC) has said that e-commerce operators will have to register in every state where their suppliers are located for collecting tax collected at source (TCS) and foreign companies can appoint an ‘agent’ for securing such registration.

From 1^st October 2018, the operators will have to deduct 1% TCS before making payments to suppliers.

The CBIC has come out with a list of 29 FAQs, to answer industry queries on modalities to be followed by e-commerce operators for deducting TCS.

The amount collected has to be paid to government within 10 days after end of month in which the same was collected.

The operators may declare the head office as its place of business for obtaining registration in that State / UT where it does not have physical presence.

For more: http://www.cbic.gov.in/resources//htdocs-cbec/gst/28092018-%20FAQs_on_TCS.pdf