Section 52 of CGST Act,2017 -Collection oftax at source
Section 52 of CGST Act,2017 from bare act : –
(1) Notwithstanding anything to the contrary contained in this Act, every electroniccommerce operator (hereafter in this section referred to as the operator), not being anagent, shall collect an amount calculated at such rate not exceeding one per cent., as may benotified by the Government on the recommendations of the Council, of the net value oftaxable supplies made through it by other suppliers where the consideration with respect tosuch supplies is to be collected by the operator.
Explanation.For the purposes of this sub-section, the expression net value oftaxable supplies shall mean the aggregate value of taxable supplies of goods or services orboth, other than services notified under sub-section (5) of section 9, made during any monthby all registered persons through the operator reduced by the aggregate value of taxablesupplies returned to the suppliers during the said month.
(2) The power to collect the amount specified in sub-section (1) shall be withoutprejudice to any other mode of recovery from the operator.
(3) The amount collected under sub-section (1) shall be paid to the Government by theoperator within ten days after the end of the month in which such collection is made, in suchmanner as may be prescribed.
(4) Every operator who collects the amount specified in sub-section (1) shall furnish astatement, electronically, containing the details of outward supplies of goods or services orboth effected through it, including the supplies of goods or services or both returned throughit, and the amount collected under sub-section (1) during a month, in such form and manneras may be prescribed, within ten days after the end of such month.
(5) Every operator who collects the amount specified in sub-section (1) shall furnishan annual statement, electronically, containing the details of outward supplies of goods orservices or both effected through it, including the supplies of goods or services or bothreturned through it, and the amount collected under the said sub-section during the financialyear, in such form and manner as may be prescribed, before the thirty first day of Decemberfollowing the end of such financial year.
(6) If any operator after furnishing a statement under sub-section (4) discovers anyomission or incorrect particulars therein, other than as a result of scrutiny, audit, inspectionor enforcement activity by the tax authorities, he shall rectify such omission or incorrectparticulars in the statement to be furnished for the month during which such omissionor incorrect particulars are noticed, subject to payment of interest, as specified insub-section (1) of section 50:
Provided that no such rectification of any omission or incorrect particulars shall beallowed after the due date for furnishing of statement for the month of September followingthe end of the financial year or the actual date of furnishing of the relevant annual statement,whichever is earlier.
(7) The supplier who has supplied the goods or services or both through the operatorshall claim credit, in his electronic cash ledger, of the amount collected and reflected in thestatement of the operator furnished under sub-section (4), in such manner as may beprescribed.
(8) The details of supplies furnished by every operator under sub-section (4) shall bematched with the corresponding details of outward supplies furnished by the concernedsupplier registered under this Act in such manner and within such time as may be prescribed.
(9) Where the details of outward supplies furnished by the operator undersub-section (4) do not match with the corresponding details furnished by the supplier undersection 37, the discrepancy shall be communicated to both persons in such manner andwithin such time as may be prescribed.
(10) The amount in respect of which any discrepancy is communicated undersub-section (9) and which is not rectified by the supplier in his valid return or the operator inhis statement for the month in which discrepancy is communicated, shall be added to theoutput tax liability of the said supplier, where the value of outward supplies furnished by theoperator is more than the value of outward supplies furnished by the supplier, in his returnfor the month succeeding the month in which the discrepancy is communicated in suchmanner as may be prescribed.
(11) The concerned supplier, in whose output tax liability any amount has been addedunder sub-section (10), shall pay the tax payable in respect of such supply along withinterest, at the rate specified under sub-section (1) of section 50 on the amount so addedfrom the date such tax was due till the date of its payment.
(12) Any authority not below the rank of Deputy Commissioner may serve a notice,either before or during the course of any proceedings under this Act, requiring the operatorto furnish such details relating to

(a) supplies of goods or services or both effected through such operator duringany period; or

(b) stock of goods held by the suppliers making supplies through such operatorin the godowns or warehouses, by whatever name called, managed by such operatorand declared as additional places of business by such suppliers,as may be specified in the notice.

(13) Every operator on whom a notice has been served under sub-section (12) shallfurnish the required information within fifteen working days of the date of service of suchnotice.
(14) Any person who fails to furnish the information required by the notice servedunder sub-section (12) shall, without prejudice to any action that may be taken undersection 122, be liable to a penalty which may extend to twenty-five thousand rupees.
Explanation.For the purposes of this section, the expression concerned suppliershall mean the supplier of goods or services or both making supplies through the operator.

CHAPTER X

PAYMENT OF TAX

Chapter X of the CGST Act,2017 covers five sections relating to PAYMENT OF TAXunder GST. All thesesections from the CGST Act,2017 are available for your ready reference.
Section 49 :Payment oftax, interest,penalty andotheramounts
Section 50 :Interest ondelayedpayment oftax
Section 51 :Tax deductionat source
Section 52 :Collection oftax at source
Section 53 :Transfer ofinput taxcredit