Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 52, verbatim (show)
Section 52
*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].
* Enforced w.e.f. 22nd June, 2017.
1. Inserted by s. 101 of The Finance (No. 2) Act, 2019 (No. 23 of 2019) - Brought into force w.e.f. 01st January, 2020 vide Notification No. 1/2020-C.T., dated 01-01-2020.
2. Inserted by CGST (Fourth Removal of Difficulties) Order, 2018, issued under C.B.I. & C. Order No. 4/2018-C.T., dated 31-12-2018.
3. Substituted by CGST (Second Removal of Difficulties) Order, 2019 for "31st January, 2019", issued under C.B.I. & C. Order No. 2/2019-C.T., dated 1-2-2019.
4. Inserted by s. 101 of The Finance (No. 2) Act, 2019 (No. 23 of 2019) - Brought into force w.e.f. 01st January, 2020 vide Notification No. 1/2020-C.T., dated 1-1-2020.
5. Substituted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022) by s. 112 of The Finance Act 2022 (No. 06 of 2022) for “due date for furnishing of statement for the month of September”.
6. Substituted (w.e.f. 1-2-2019) by s. 22 of the CGST (Amendment) Act, 2018 (31 of 2018).
7. Inserted (w.e.f. 1st October, 2023 vide Notification No. 28/2023-C.T., dated 31st July, 2023.) by s. 145 of The Finance Act 2023 (No. 8 of 2023).
52(1) and ExplanationCollection and net value
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.Section 52(1) and Explanation
This requirement overrides contrary Act provisions and applies where the operator collects consideration for other suppliers. Net value uses registered persons' monthly taxable supplies, excludes section 9(5) services and deducts taxable returns in the month. The law does not settle treatment where returns exceed that month's supplies.
Questions to answer on the fileThe obligation to collect6 questions
Questions to answer on the fileThe net value of taxable supplies6 questions
52(2)Other recovery preserved
shall be without prejudice to any other mode of recovery from the operator.Section 52(2)
Collection under sub-section (1) does not displace the expressly preserved recovery modes. This preservation applies alongside the operator's collection duty.
Questions to answer on the file1 question
52(3)Remittance
shall be paid to the Government by the operator within ten days after the end of the month in which such collection is madeSection 52(3)
The collection month determines the month-end deadline. Payment follows the prescribed manner.
Questions to answer on the file4 questions
52(4) and provisosMonthly statement
within ten days after the end of such monthSection 52(4) and provisos
The electronic statement includes outward supplies, returns and collections in the prescribed form and manner. The Commissioner may notify class extensions with written reasons, and State or Union territory extensions are deemed notified. The historical October, November and December 2018 deadline is 7 February 2019.
Questions to answer on the file8 questions
52(5) and provisosAnnual statement
shall furnish an annual statement, electronically, containing the details of outward suppliesSection 52(5) and provisos
The annual statement includes returns and collections and is due before the thirty first day of December following the year. The Commissioner may extend for a class on Council recommendations with written reasons; State or Union territory extensions are deemed notified.
Questions to answer on the file7 questions
52(6) and provisoCorrections
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 noticedSection 52(6) and proviso
Discoveries from authority scrutiny, audit, inspection or enforcement are excluded. Section 50(1) interest applies. Correction ends at the earlier of the thirtieth day of November following the financial year and actual furnishing of the relevant annual statement.
Questions to answer on the file8 questions
52(7)Supplier cash credit
shall claim credit, in his electronic cash ledger, of the amount collected and reflected in the statement of the operatorSection 52(7)
The operator's sub-section (4) statement must reflect the collection. The supplier claims in the prescribed manner.
Questions to answer on the file4 questions
52(8)Matching
shall be matched with the corresponding details of outward supplies furnished by the concerned supplier registered under this ActSection 52(8)
The operator details come from sub-section (4). Matching follows prescribed manner and time.
Questions to answer on the file3 questions
52(9)Discrepancy communication
the discrepancy shall be communicated to both persons in such manner and within such time as may be prescribed.Section 52(9)
The mismatch compares operator details with supplier details under section 37 or 39. Both operator and supplier receive communication.
Questions to answer on the file5 questions
52(10)Uncorrected excess values
shall be added to the output tax liability of the said supplierSection 52(10)
The operator value must exceed the supplier value, with neither person correcting in the communication month. The addition enters the supplier's return for the succeeding month in the prescribed manner.
Questions to answer on the file6 questions
52(11)Interest on addition
shall pay the tax payable in respect of such supply along with interestSection 52(11)
The supplier bears tax on the added amount and section 50(1) interest. Interest runs from when the tax was due until payment.
Questions to answer on the file3 questions
52(12)(a) and (b)Information notice
Any authority not below the rank of Deputy Commissioner may serve a noticeSection 52(12)(a) and (b)
A notice may precede or accompany proceedings. It may require operator-routed supplies or suppliers' stock in operator-managed warehouses declared as additional business places.
52(13)Response period
shall furnish the required information within fifteen working days of the date of service of such notice.Section 52(13)
Service of the sub-section (12) notice starts the period. The operator must furnish the requested information.
52(14)Failure penalty
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.Section 52(14)
The trigger is failure to furnish information required by the notice. Section 122 action is expressly preserved.
Questions to answer on the file2 questions
52(15) and provisoOuter statement limit
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 statementSection 52(15) and proviso
The Government may notify permission for an operator or class to file later on the Council's recommendations. Stated conditions and restrictions qualify the exception.
Questions to answer on the file4 questions
Other questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file1 question
The notice requiring the operator to furnish details 52(12) and 52(13)
Questions to answer on the file6 questions
Who the concerned supplier is the Explanation to section 52
Questions to answer on the file1 question
Frequently asked questions
Does the collection rule apply to an agent?
No. Sub-section (1) expressly excludes an operator acting as an agent. It otherwise requires the operator to collect consideration for the supplies concerned.
Section 52(1)
What if monthly returns exceed monthly taxable supplies?
The law does not settle the resulting net-value treatment or any carry-forward. The Explanation subtracts returns from supplies for that month.
Section 52(1), Explanation
When can a discrepancy increase supplier output liability?
The operator value must exceed the supplier value and the discrepancy must remain uncorrected in the communication month. The addition goes into the succeeding-month return.
Section 52(10)
Amendment history
The CBIC text carries 8 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from | Retrospective? |
|---|---|---|---|---|
| brought the section into force | commencement notification recorded by the source | 22.06.2017 | no | |
| 1 | inserted the two provisos to sub-section (4), letting the Commissioner extend the time limit for the monthly statement and deeming a State or Union territory extension to be his | s.101 of The Finance (No. 2) Act, 2019 (No. 23 of 2019), vide Notification No. 1/2020-C.T., dated 01-01-2020[2][3] | 01.01.2020 | no |
| 2 | inserted the Explanation to sub-section (4) fixing the due date for the statements for October, November and December, 2018 | CGST (Fourth Removal of Difficulties) Order, 2018, C.B.I. & C. Order No. 4/2018-C.T., dated 31-12-2018[4] | 31.12.2018 | no |
| 3 | substituted "07th February, 2019" for "31st January, 2019" in that Explanation | CGST (Second Removal of Difficulties) Order, 2019, C.B.I. & C. Order No. 2/2019-C.T., dated 1-2-2019[5] | 01.02.2019 | no |
| 4 | inserted the two provisos to sub-section (5), letting the Commissioner extend the time limit for the annual statement and deeming a State or Union territory extension to be his | s.101 of The Finance (No. 2) Act, 2019 (No. 23 of 2019), vide Notification No. 1/2020-C.T., dated 1-1-2020[2][3] | 01.01.2020 | no |
| 5 | substituted "thirtieth day of November" in the proviso to sub-section (6) for "due date for furnishing of statement for the month of September" | s.112 of The Finance Act 2022 (No. 06 of 2022), vide Notification No. 18/2022 - CT dated 28.09.2022[6][7] | 01.10.2022 | no |
| 6 | substituted "section 37 or section 39" in sub-section (9) | s.22 of the CGST (Amendment) Act, 2018 (31 of 2018)[8] | 01.02.2019 | no |
| 7 | inserted sub-section (15) and its proviso, barring a monthly statement after three years from its due date and letting the Government relax that bar by notification | s.145 of The Finance Act 2023 (No. 8 of 2023), vide Notification No. 28/2023-C.T., dated 31st July, 2023[9][10] | 01.10.2023 | no |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 2 | 52(1) defined by Section 2 clause (45) | 52(1) "every electronic commerce operator" |
| Section 2 | 52(1) exception in the words "not being an agent" in 52(1), read with Section 2 clause (5) | 52(1) "not being an agent" |
| Section 9 | the Explanation to 52(1) exception in Section 9 sub-section (5) | "other than services notified under sub-section (5) of section 9" |
| Rule 67 of the CGST Rules, 2017 | 52(3) prescribed by rule 67 of the CGST Rules 2017 | 52(3) "in such manner as may be prescribed" |
| Section 50 | 52(6) requires Section 50 sub-section (1) | 52(6) "subject to payment of interest, as specified in sub-section (1) of section 50" |
| Section 37 | 52(9) branches on Section 37 | 52(9) "the corresponding details furnished by the supplier under 6[section 37 or section 39]" |
| Section 39 | 52(9) branches on Section 39 | 52(9) "furnished by the supplier under 6[section 37 or section 39]" |
| Section 122 | 52(14) same as Section 122 | 52(14) "without prejudice to any action that may be taken under section 122" |
| Section 24 | Section 24 clause (x) requires this provision | s.24(x) "who is required to collect tax at source under section 52" |
| Section 20 of the IGST Act, 2017 | 52 collection applied to integrated tax modified by Section 20 of the IGST Act, 2017 second proviso | IGST 20 second proviso "not exceeding two per cent." |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (9)
| Number | Date | Subject |
|---|---|---|
| Circular No. 224/18/2024-GST | 11 July 2024 | Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation. |
| Circular No. 194/06/2023-GST | 17 July 2023 | Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction |
| Circular No. 167/23/2021-GST | 17 December 2021 | GST on service supplied by restaurants through e-commerce operators-reg. |
| Circular No. 136/06/2020-GST | 3 April 2020 | Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) - Reg |
| Circular No. 124/43/2019-GST | 18 November 2019 | Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019. |
| Circular No. 125/44/2019-GST | 18 November 2019 | Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. amended by a later instrument |
| Circular No. 74/48/2018-GST | 5 November 2018 | Circular clarifying collection of tax at source by Tea Board of India. |
| Circular No. 69/43/2018-GST | 26 October 2018 | Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 |
| Circular No. 45/19/2018-GST | 30 May 2018 | Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. rescinded by a later instrument |
Notifications (25)
| Number | Date | Subject |
|---|---|---|
| Notification No. 06/2025-Central Tax | 10 January 2025 | Seeks to extend the due date for furnishing FORM GSTR-8 for the month of December, 2024 made under this section |
| Notification No. 12/2024-Central Tax | 10 July 2024 | Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. |
| Notification No. 15/2024-Central Tax | 10 July 2024 | Seeks to amend Notification No. 52/2018-Central Tax, dated 20.09.2018. made under this section |
| Notification No. 01/2024-Integrated Tax | 10 July 2024 | Seeks to amend Notification No. 02/2018-Integrated Tax, dated 20.09.2018. made under this section |
| Notification No. 01/2024-Union Territory Tax | 10 July 2024 | Seeks to amend Notification No. 12/2018-Union Territory Tax, dated 28.09.2018. made under this section |
| Notification No. 51/2023-Central Tax | 29 September 2023 | Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017 in supersession of Notification No. 45/2023 dated 06.09.2023 |
| Notification No. 36/2023-Central Tax | 4 August 2023 | Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers. |
| Notification No. 37/2023-Central Tax | 4 August 2023 | Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons. |
| Notification No. 38/2023-Central Tax | 4 August 2023 | Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017. |
| Notification No. 34/2023-Central Tax | 31 July 2023 | Seeks to waive the requirement of mandatory registration under section 24(ix) of CGST Act for person supplying goods through ECOs, subject to certain conditions. |
| Notification No. 26/2022-Central Tax | 26 December 2022 | Seeks to make fifth amendment (2022) to CGST Rules |
| Notification No. 08/2022-Central Tax | 7 June 2022 | Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods |
| Notification No. 30/2021-Central Tax | 30 July 2021 | Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores. |
| Notification No. 82/2020-Central Tax | 10 November 2020 | Seeks to make the Thirteenth amendment (2020) to the CGST Rules, 2017. |
| Notification No. 16/2019-Central Tax | 29 March 2019 | Seeks to make Second Amendment (2019) to CGST Rules. |
| Notification No. 02/2019-Central Tax (Rate) | 7 March 2019 | To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs. amended by a later instrument |
| Notification No. 12/2018-Union Territory Tax | 28 September 2018 | seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-union territory (without legislature) taxable supplies. amended by a later instrument made under this section |
| Notification No. 13/2018-Union Territory Tax | 28 September 2018 | seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-union territory (without legislature) taxable supplies. made under this section |
| Notification No. 52/2018-Central Tax | 20 September 2018 | Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies. amended by a later instrument made under this section |
| Notification No. 02/2018-Integrated Tax | 20 September 2018 | Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies amended by a later instrument made under this section |
| Notification No. 51/2018-Central Tax | 13 September 2018 | Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018. |
| Notification No. 21/2018-Central Tax | 18 April 2018 | Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017. |
| Notification No. 65/2017-Central Tax | 15 November 2017 | Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration amended by a later instrument |
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
| Notification No. 03/2017-Central Tax | 19 June 2017 | Notifying the CGST Rules, 2017 on registration and composition levy amended by a later instrument |
Unsettled questions
The words of section 52 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- Where the aggregate value of taxable supplies returned to the suppliers during a month exceeds the aggregate value of taxable supplies made through the operator during that month, what is the net value of taxable supplies for that month: nil, a negative figure that reduces the next month's net value, or something else? The Explanation subtracts one aggregate from the other and says nothing about a subtraction that falls below zero.
See also
- Section 9 of the CGST Act, 2017: levy and collection
- Section 50 of the CGST Act, 2017: interest on delayed payment of tax
- Section 37 of the CGST Act, 2017: furnishing details of outward supplies
- Section 39 of the CGST Act, 2017: furnishing of returns
- Section 122 of the CGST Act, 2017: penalty for certain offences
- Rule 67 of the CGST Rules, 2017: form and manner of submission of statement of supplies through an e-commerce operator
References
- Central Board of Indirect Taxes and Customs. "Section 52. Collection of tax at source". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 8. Retrieved 17 September 2026.
- The Finance (No. 2) Act, 2019. Cited in CBIC footnotes 1 and 4.
- Notification No. 01/2020-Central Tax, dated 1 January 2020: Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017. Cited in CBIC footnotes 1 and 4.
- Order No. 04/2018-Central Tax. Cited in CBIC footnote 2.
- Order No. 02/2019-Central Tax. Cited in CBIC footnote 3.
- The Finance Act, 2022. Cited in CBIC footnote 5.
- Notification No. 18/2022-Central Tax, dated 28 September 2022: Seeks to notify 01.10.2022 as the date on which provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act, 2022 shall come into force. Cited in CBIC footnote 5.
- The CGST (Amendment) Act, 2018. Cited in CBIC footnote 6.
- The Finance Act, 2023. Cited in CBIC footnote 7.
- Notification No. 28/2023-Central Tax, dated 31 July 2023: Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023). Cited in CBIC footnote 7.
External links
- CGST Act, 2017, Section 52 on the CBIC tax information portal