The Central Government vide Notification No. 51/2018 – Central Tax dated September 13, 2018, has appointed the 1st day of October, 2018, as the date on which the provisions of Section 52 of the CGST Act, 2017 (i.e. Collection of tax at source) shall come into force.
In terms of Section 52 of the CGST Act, 2017, every electronic commerce 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.
The Notification can be accessed at: Notification No. 51/2018 – Central Tax