Effective 1 October 2018, India will implement the tax collection at source provisions of Section 52 of the CGST/SGST Act, 2017, which were to apply from 1 July 2018, but were delayed. The tax collection at source provisions require e-commerce platform operators to collect and remit GST on taxable supplies made via their platform, with the suppliers required to report and remit the balance due. Although the provisions allow for a rate up to 2% combined central and state GST or integrated GST,…