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Under the GST Act, certain entities are required to register as Tax Collectors for the purpose of collecting tax at source (TCS) on behalf of the government. This primarily include:
✔ E-commerce operators
✔ Aggregators
✔ Online marketplaces
As per the provisions of the GST law, these entities are mandated to collect tax from buyers on behalf of the sellers.
Once registered, the Tax Collector is responsible for collecting the applicable TCS, depositing the collected tax with the government within the prescribed time, and filing periodic TCS returns to report the details of such transactions.
In the case of e-commerce operators, the TCS rate is 1% of the net value of taxable supplies made through the platform (excluding exempt supplies and returns). For expert assistance with TCS registration, compliance, and return filing, connect with our team at SureTax Bizcare.
Registering as a Tax Collector ensures that entities such as e-commerce operators and aggregators comply with the legal provisions of the GST Act. It helps avoid non-compliance issues and potential legal action.
Timely and accurate GST registration helps businesses avoid fines and penalties that may arise from non-compliance with the provisions of the GST law. It also ensures smooth operations without legal interruptions.
GST regulations mandate proper maintenance of invoices and records. This encourages better documentation, reduces the chances of disputes with the tax authorities, and facilitates smoother audits and reconciliations..
Being GST-registered is a mark of tax compliance, which enhances a business’s credibility among suppliers, customers, financial institutions, and regulatory bodies. It helps build trust and professionalism in business dealings.
GST has unified the indirect tax structure in India, simplifying the tax process and making it easier for businesses to operate, expand across states, and manage tax payments and returns efficiently.
A key benefit of GST registration is the ability to claim input tax credit on the GST paid on purchases and inputs. This leads to significant cost savings and reduces the overall tax liability.
Suretax provides expert business and financial consulting services, ensuring strategic growth and success for our clients.
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