GST collection at source for e-commerce firms from 1 October

The onerous tax collected at source provisions under goods and services tax will come into effect from 1 October, in a move that will add to the compliance burden for e-commerce companies.  The government on Thursday notified the provision as part of Section 52 of the Central GST Act. It was kept in abeyance since the rollout of the GST from 1 July last year. Its implementation comes at a tim…