An indirect tax is tax collected by one entity in the supply chain, like a manufacturer or supplier, who then charges the tax to the consumer. It is usually placed on goods and services as part of the purchase price, leading to consumers paying more for the item. Its purpose is to shift the economic burden of the tax from the taxpayer to someone else. Common types of indirect tax include excise tax, value added tax, and tariff.

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    I am E-commerce Seller. As per GST guidelines every E-commerce Operator will deduct TCS of E-commerce Sellers on Sale through E-commerce Portals. Due to this , GST is accumulated in Cash Ledger which can't be set off against output liability as enough ITC is accumulated in CreditLedger also . GST Jurisdiction- Rohtak, Haryana

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