Section 52 of CGST Act, 2017 specifies that electronic commerce operator to collect tax not exceeding ______ of the net value and to deposit within ______ of the expiry of the month in which he collected the tax.

CS Executive · Tax Laws and Practice · PYQS · December 2020
Section 52 of CGST Act, 2017 specifies that electronic commerce operator to collect tax not exceeding ______ of the net value and to deposit within ______ of the expiry of the month in which he collected the tax.
(A) ½%; 10 days
(B) ½%; 15 days
(C) 1%; 15 days
(D) 1%; 10 days

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: Tax Collected at Source (TCS)

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