Powers of Government :
An officer not below the rank of Joint Commissioner may require the Operator to furnish details relating to:
(i) supplies of goods / services effected through the Operator during any period;
(ii) stock of goods held by actual supplier making supplies through such Operator in the godowns or warehouses belonging to the Operator and registered as additional place of business by the actual supplier.
The Operator is required to furnish the above information within 5 working days from the date of service of notice asking such information. In case of failure to furnish such information, the penalty could be extended to Rs. 25,000/- .
Conclusion:
In sum, the e-commerce operators facilitating supplies by actual suppliers would be required to collect TCS on such supplies besides being liable for paying GST as supplier of services rendered in relation to such supplies, while those making supplies on their own account or the aggregators making supplies of branded services would be liable to discharge the GST liability as suppliers of goods or services.
It may be noted that as far as e-commerce operators are concerned, no tax liability has been imposed upon them in respect of supplies made by actual suppliers through them except for the liability to discharge tax on the services rendered in relation to such supplies. Their obligation is restricted to provide information to the government regarding the details of supplies made by the actual suppliers and to deduct and deposit a percentage of taxes from the collection payable to the said suppliers.