TDS & TCS | CA Inter GST Revision | Jan 27 | CA Karan Satija

E-Commerce Operator (ECO) & TCS - complete revision for CA Inter GST (Jan 2027 attempt) by CA Karan Satija. In this video we revise the meaning of electronic commerce and ECO, the dual role of an ECO, the notified services under Section 9(5), TCS under Section 52 - rate, net value of taxable supplies, exclusions and compliances (GSTR-8 and GSTR-8A) - and registration rules for ECOs and sellers on ECO platforms. 📌 TOPICS COVERED IN THIS VIDEO (12 topics) 1. Concept of Electronic Commerce [Sec 2(44)] & Electronic Commerce Operator (ECO) [Sec 2(45)] 2. Statutory Framework governing ECOs - Dual role (Deemed Supplier u/s 9(5) vs TCS Collector u/s 52) 3. Section 9(5) Notified Service 1: Passenger Transport Services by Radio taxi, Motorcab, Motorcycle, Auto-rickshaw 4. Section 9(5) Notified Service 2: Accommodation Services in Hotels, Inns, Guest Houses (Unregistered suppliers) 5. Section 9(5) Notified Service 3: Housekeeping Services like Plumbing, Carpentry (Unregistered suppliers) 6. Section 9(5) Notified Service 4: Restaurant Services (Swiggy, Zomato) excluding specified hotel premises 7. Section 9(5) Notified Service 5: Local Delivery Services / Bus Transport Services 8. Section 52 Tax Collection at Source (TCS) by ECO - Rate 0.25% CGST + 0.25% SGST (0.5% IGST) on Net Taxable Value 9. Meaning of Net Value of Taxable Supplies = (Taxable supplies made through ECO) - (Taxable supplies returned) 10. Exclusions from TCS: Section 9(5) notified services & supplies where ECO does not collect consideration 11. TCS Compliances: Monthly Deposit (10th), Monthly Form GSTR-8 Return, Annual Statement Form GSTR-8A 12. Registration Rules for ECOs and Sellers operating through ECO Platforms 🎯 WHO SHOULD WATCH CA Inter students appearing in the January 2027 attempt who want a fast, exam-focused revision of E-Commerce Operator (ECO) & TCS for Paper 3: Taxation (Section B - GST). 📚 CA INTER GST REVISION SERIES - JAN 2027 Chapter-wise GST revision in 15 videos: Introduction to GST | Supply | Charge (RCM & Composition) | Place of Supply | Exemptions | Time of Supply | Value of Supply | Input Tax Credit | Registration | Tax Invoice, Credit & Debit Notes | Accounts & Records | E-Way Bill | Payment of Tax & TDS | ECO & TCS | Returns 🔔 SUBSCRIBE for the complete series: 👍 Like the video, share it with your CA Inter study group and comment your doubts below. Note: Always read this along with the latest ICAI study material and the amendments applicable to your attempt.#TCSUnderGST #CAInterGST #CAInterJan2027 #GST #CAInter #GSTRevision #CAKaranSatija #ICAI #CAInterTaxation #IndirectTax #CAStudents #CAIntermediate #Jan2027 #ECommerceOperator #ECO #Section52 Contact Us: ☎ 𝐒𝐚𝐥𝐞𝐬: | | | | | Follow Us On: ✅ Instagram: ✅ Telegram: