1[Collection and recovery of equalisation levy on e-commerce supply or services.
166A. The equalisation levy referred to in sub-section (1) of section 165A, shall be paid by every e-commerce operator to the credit of the Central Government for the quarter of the financial year ending with the date specified in column (2) of the Table below by the due date specified in the corresponding entry in column (3) of the said Table:
TABLE
Serial number | Date of ending of the quarter of financial year | Due date of the financial year | |
(1) | (2) | (3) | |
1. | 30th June | 7th July | |
2. | 30th September | 7th October | |
3. | 31st December | 7th January | |
4. | 31st March | 31st March. |
Note:
1. Inserted by the Finance Act, 2020, w.e.f. 1-4-2020.