{"id":1617,"date":"2019-09-05T17:22:24","date_gmt":"2019-09-05T11:52:24","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=1617"},"modified":"2019-09-09T17:24:10","modified_gmt":"2019-09-09T11:54:10","slug":"tcs-under-gst","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/tcs-under-gst\/","title":{"rendered":"TCS under GST"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">TCS <\/span><span style=\"font-weight: 400;\">stands for <\/span><span style=\"font-weight: 400;\">tax collected at source. <\/span><span style=\"font-weight: 400;\">Under the Indirect Tax Law<\/span><span style=\"font-weight: 400;\">, <\/span><span style=\"font-weight: 400;\">The provision of TCS under GST<\/span><span style=\"font-weight: 400;\"> are specified in<\/span><b> section 52<\/b><span style=\"font-weight: 400;\"> of the CGST Act, 2017. <\/span><span style=\"font-weight: 400;\">Under the<a href=\"https:\/\/aktassociates.com\/blog\/income-tax-return-filing\/\"> Income-tax<\/a><\/span><span style=\"font-weight: 400;\">, government levies TCS on those products or services for which they want to reduce the consumption like tobacco, scarp, etc. However, under GST, the concept of TCS is totally different.\u00a0<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1619 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/TCS-under-GST-Blog-image-09_09_2019-1.jpg\" alt=\"TCS under GST\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/TCS-under-GST-Blog-image-09_09_2019-1.jpg 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/TCS-under-GST-Blog-image-09_09_2019-1-300x171.jpg 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/TCS-under-GST-Blog-image-09_09_2019-1-20x11.jpg 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/tcs-under-gst\/#Objective\" title=\"Objective:-\">Objective:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/tcs-under-gst\/#Current_Situation\" title=\"Current Situation:\">Current Situation:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/tcs-under-gst\/#TCS_on_Taxable_Value_AMOUNT\" title=\"TCS on Taxable Value (AMOUNT)\">TCS on Taxable Value (AMOUNT)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/tcs-under-gst\/#Net_Value_of_Taxable_Value_of_Goods\" title=\"Net Value of Taxable Value of Goods:-\">Net Value of Taxable Value of Goods:-<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/tcs-under-gst\/#Time_to_deposit\" title=\"Time to deposit:\">Time to deposit:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/tcs-under-gst\/#Return_to_be_filed\" title=\"Return to be filed:\">Return to be filed:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/tcs-under-gst\/#Amendment_Of_GST_TCS_Return_Concept_has_been_Removed\" title=\"Amendment Of GST TCS Return Concept has been Removed:\">Amendment Of GST TCS Return Concept has been Removed:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aktassociates.com\/blog\/tcs-under-gst\/#Annual_Return\" title=\"Annual Return:\u00a0\">Annual Return:\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aktassociates.com\/blog\/tcs-under-gst\/#E-Cash_Ledger\" title=\"E-Cash Ledger:\u00a0\">E-Cash Ledger:\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/aktassociates.com\/blog\/tcs-under-gst\/#Interest_for_Non-compliance\" title=\"Interest for Non-compliance\">Interest for Non-compliance<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/aktassociates.com\/blog\/tcs-under-gst\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Objective\"><\/span><b>Objective:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Under the Gst Law, Concept of TDS has been introduced with the objective<\/span><span style=\"font-weight: 400;\"> to levy TCS under GST law is to capture the transaction.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Current_Situation\"><\/span><b>Current Situation:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Our Economy is changing significantly in every field like Travelling can be done through Ola or Ubar, Booking hotel through trivago, Buying or selling products or services through online shopping.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">There are many online <\/span><b>websites<\/b><span style=\"font-weight: 400;\"> like Amazon or Flipkart which gives a platform to any person to buy or sell their products online. The reason, why I\u2019m talking about these online sites because TCS is charged on the transaction connected with these sales.<\/span><\/p>\n<p><b>Practical Example:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Let&#8217;s understand it with an example:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Mr. A is a trader of stationery items from Hyderabad and wants to expand its business but he is of a shortage of capital. So he registers himself in the amazon, having a place of business in Delhi, as seller and put his products on the site. One buyer from Delhi places the order from amazon for the supply of stationary of Rs. 10,000, and then such goods are dispatched directly from Mr. A Office. The buyer sent the payment to amazon and amazon transfer the consideration to Mr. A after deducting its commission.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">So, how many transactions you see in the above example, although for<\/span><span style=\"font-weight: 400;\">\u00a0 <\/span><span style=\"font-weight: 400;\">common man language,<\/span><span style=\"font-weight: 400;\"> it&#8217;s just the one transaction in which Mr. A send the goods through amazon and receives the payment from amazon after deducting a commission<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, in the eyes of law, there are 3 transactions:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Transaction 1:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Supplier: Mr. A and Recipient: Amazon<\/span><\/p>\n<p><b>Supply<\/b><span style=\"font-weight: 400;\">: It\u2019s a supply of goods because of its an activity for consideration in the course of business.<\/span><\/p>\n<p><b>Place of supply: <\/b><span style=\"font-weight: 400;\">As we already know, if the location of the supplier and the destination of supply is in the same state, it would be called an intrastate supply and if it\u2019s not in the same state then it\u2019s an interstate supply.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the given example, the goods are being transferred from Mr. A location to the buyer location on the instruction of amazon and as per section 10(1)(b) of the IGST Act, 2017, if the goods were transferred from supplier location to the recipient location on the instruction of 3<\/span><span style=\"font-weight: 400;\">rd<\/span><span style=\"font-weight: 400;\"> person then the destination of the supply shall be treated of <\/span><b>the 3<\/b><b>rd<\/b><b> person i.e. amazon location.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">In simple words, the location of supplier: Hyderabad i.e. location of Mr. A and\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Location of destination place: Delhi i.e., Location of Amazon\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Hence it\u2019s an interstate supply and IGST shall be charged.<\/span><\/p>\n<p><b>Taxable person:<\/b><span style=\"font-weight: 400;\"> As per section 22 of the CGST Act, 2017, For the registration under the GST Act, the limit of 20\/10 Lakhs shall be applicable. However, section 24 of the CGST act, 2017 specify some of the persons who are compulsorily required to get registration under the act and it includes the persons who are required to charge TCS under section 52.<\/span><\/p>\n<p><b>Computation: <\/b><span style=\"font-weight: 400;\">Rs. 10,000 * 18% = 1,800<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Transaction 2:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Supplier: Amazon and<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Recipient: Buyer<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The other part of this transaction is the same as transaction 1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Now, I\u2019ll explain transaction 3 in which TCS provision is applicable.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Transaction 3:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Supplier: Amazon and<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Recipient: Mr. A<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Amazon transferred the consideration amount after charging its commission to Mr. A for the supply of goods. In other words, Mr. A is giving commission amount to Amazon for supply of goods from its website.\u00a0<\/span><\/p>\n<p><b>Supply:<\/b><span style=\"font-weight: 400;\"> It\u2019s a supply of service given by Amazon against<\/span><span style=\"font-weight: 400;\">\u00a0consideration of commission<\/span><span style=\"font-weight: 400;\"> to Mr. A.<\/span><\/p>\n<p><b>Place of supply: <\/b><span style=\"font-weight: 400;\">As per section 12(2) of the IGST Act, 2017, it is a residuary provision in which destination of supply shall be the location of the recipient.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In this case, the location of supplier: Delhi i.e., Location of Amazon and\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Location of destination place: Hyderabad i.e. location of Mr. A<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Hence it\u2019s an interstate supply and IGST shall be charged.<\/span><\/p>\n<p><b>Registration under GST FOR TCS LIABILITY:<\/b> <span style=\"font-weight: 400;\">\u00a0As we already discussed above, those persons, who are required to charge TCS under section 52, compulsorily get the registration under section 24 of the CGST Act, 2017. Hence, in this case, amazon is compulsorily required to get registered under section 24 of the CGST Act, 2017.\u00a0\u00a0<\/span><\/p>\n<p><b>Computation: <\/b><span style=\"font-weight: 400;\">Before we compute the TCS amount, first let me tell you certain points related to TCS as mentioned in section 52 of CGST Act, 2017.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The Rate of TCS is 0.5% of CGST and 0.5% of SGST Act in case of intrastate supply and 1% of IGST in case of interstate supply.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"TCS_on_Taxable_Value_AMOUNT\"><\/span><b>TCS on Taxable Value (AMOUNT)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">TCS shall be charged on the consideration am<\/span><span style=\"font-weight: 400;\">ount( SALE VALUE)<\/span><span style=\"font-weight: 400;\"> of goods t and not on the value of commission.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Now, say the commission amount is of Rs. 2,000, hence the total amount is required to be paid by Mr. A is as follows:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">Particulars<\/span><\/td>\n<td><span style=\"font-weight: 400;\"> Amount\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Remarks<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Commission Amount<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 2,000\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">IGST@ 18%<\/span><\/td>\n<td><span style=\"font-weight: 400;\"> \u00a0 \u00a0 \u00a0 \u00a0 360\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2000 * 18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 2,360\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TCS @ 1%<\/span><\/td>\n<td><span style=\"font-weight: 400;\"> \u00a0 \u00a0 \u00a0 \u00a0 100\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10000 * 1%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 2,460\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Note:\u00a0<\/strong><\/p>\n<p>The most important point to note is that TCS shall be charged on the Net value of Taxable Value of Goods on which Mr.A supplied to the buyer on the instruction of Amazone and note on the value of Commission amount.<\/p>\n<p><span style=\"font-weight: 400;\">Practically, when amazon received the payment from the buyer, then it transfers such consideration after deduction of above-specified amount.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Net_Value_of_Taxable_Value_of_Goods\"><\/span><b>Net Value of Taxable Value of Goods:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">It means the aggregate value of <\/span><b>taxable supplies(not Exempted or Non-taxable supply)<\/b><span style=\"font-weight: 400;\"> of goods or services, other than services notified under Section 9(5), made during any month by all registered taxable persons through the operator reduced by the aggregate value of taxable supplies returned to the suppliers during the said month.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Time_to_deposit\"><\/span><b>Time to deposit:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The TCS shall be deposited to the government within 10 days from the end of the month in which the TCS has been charged.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Return_to_be_filed\"><\/span><b>Return to be filed:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Monthly Return:<\/b><span style=\"font-weight: 400;\"> The Amazon is required to be file a return in <\/span><b>Form GSTR-8<\/b><span style=\"font-weight: 400;\"> within 10 days from the end of the month in which it has charged the TCS. In such return, it is required to mention the details of outward supply of goods or services <\/span><span style=\"font-weight: 400;\">affected<\/span><span style=\"font-weight: 400;\"> by it including the amount <\/span><span style=\"font-weight: 400;\">returned<\/span><span style=\"font-weight: 400;\"> and the amount of commission charged by the amazon.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Amendment_Of_GST_TCS_Return_Concept_has_been_Removed\"><\/span><b>Amendment Of GST TCS Return Concept has been Removed:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If after the filing of the return, amazon notice any error or omission <\/span><span style=\"font-weight: 400;\">then it has not the option to change\/amend the option to rectify such incorrect particulars but in the subsequent returns can be revised in the upcoming months or quarter up to<\/span><span style=\"font-weight: 400;\">\u00a0the earlier of the following:-<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Due date of filing of September month return of Next year<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Or\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Date of furnishing the relevant Annual Return in form 9B<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Annual_Return\"><\/span><b>Annual Return:\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Amazon shall also be required to file the <a href=\"https:\/\/aktassociates.com\/blog\/gstr-9-everything-you-want-to-know-about-gst-annual-return\/\">annual return in <\/a><\/span><b>form GSTR-9B<\/b><span style=\"font-weight: 400;\"> within 31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> December following the end of the relevant such year.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"E-Cash_Ledger\"><\/span><b>E-Cash Ledger:\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In our example, Amazon has deposited 2 amounts on commission which is GST and TCS. The GST amount shall be reflected in the E credit ledger of Mr. A and the TCS amount shall reflect in the E-cash Ledger of Mr. A account.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Interest_for_Non-compliance\"><\/span><b>Interest for Non-compliance<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If the person has not complied with the provisions of section 52 of the CGST act, then he shall be liable for the penalty which may extend to Rs. 50,000\/-.<\/span><\/p>\n<p><a href=\"https:\/\/aktassociates.com\/business-registrations\/tax-registration\/online-gst-registration\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1620 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/tcs-under-gst-banner-image-09_09_2019-1.png\" alt=\"TCS under GST\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/tcs-under-gst-banner-image-09_09_2019-1.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/tcs-under-gst-banner-image-09_09_2019-1-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/tcs-under-gst-banner-image-09_09_2019-1-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><b>Conclusion<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">I have tried to explain the whole concept of TCS with a simple example. Now it is very important to understand that not only amazon but all the E-commerce operator who is required to charge TCS are also compulsorily required to get registered under section 24 of the CGST Act, 2017.\u00a0<\/span><\/p>\n<div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>TCS stands for tax collected at source. Under the Indirect Tax Law, The provision of TCS under GST are specified &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"TCS under GST\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/tcs-under-gst\/#more-1617\">Read more<span class=\"screen-reader-text\">TCS under GST<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":1618,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>TCS under GST under section 52 of CGST Act, 2017 AKT Associates<\/title>\n<meta name=\"description\" content=\"Meaning of TCS Place of supply Registration Requirement for the persons registered under GST Computation of TCS amount Time to deposit TCS Monthly and Annual Return to be file and their due dates 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