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, the initial rates are 0.5% state GST and 0.5% central GST for intrastate taxable supplies of over INR 250,000 and 1% integrated GST for interstate supplies. Likewise, the tax deduction at source provisions of section 51 will also be implemented from 1 October 2018 on payments for taxable supplies made by Government agencies and other notified persons.