When a e-commerce operator should collect TCS (Tax Collection at source ) ?

TCS must be collected after supply has taken place through an e-commerce operator. If the business model dictates that the consideration will be collected by the operator, regardless of whether or not it was actually collected, then TCS for such supply must be collected. If supply was made through an ecommerce operator on October 30, 2018, but the consideration has been collected in November 2018, TCS must be collected and reported in the statement.