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 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.