There is no onus of filing any monthly & annual statements by Electronic Commerce Operator. Examine the technical veracity of the statement by…

The given statement is invalid. An electronic statement has to be filed by the Electronic Commerce Operator (ECO) containing details of the outward supplies of goods and/or services effected through it, including the supplies returned through it and the amount collected by it as TCS during the month within 10 days after the end of the each month in which supplies are made. Additionally, the ECO is also mandated to file an Annual Statement on or before 31st day of December following the end of the financial year. The Commissioner has been empowered to extend the due date for furnishing of monthly and annual statement by the person collecting tax at source.