Section 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:
1[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.]
2[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
3[07th February, 2019].]
(5) Every operator who collects the amount specified
in sub-section (1) shall furnish an annual 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 the said sub-section during
the financial year, in such form and manner as may be prescribed, before the
thirty first day of December following the end of such financial year
4[Provided that the Commissioner may, on the
recommendations of the Council and for reasons to be recorded in writing, by
notification, extend the time limit for furnishing the annual 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.]
(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 5[thirtieth day of November]
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 sub-section (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 6[section 37 or section 39], 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-
(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 twenty-five 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.
7[(15) The operator shall not be allowed to furnish a
statement under sub-section (4) after the expiry of a period of three years
from the due date of furnishing the said statement:
Provided that the Government may, on the
recommendations of the Council, by notification, subject to such conditions and
restrictions as may be specified therein, allow an operator or a class of
operators to furnish a statement under sub-section (4), even after the expiry
of the said period of three years from the due date of furnishing the said
statement
