GSTR 3B for the month of January 2024 has been filed by M/s Avisha Limited, a registered person, within the due date prescribed by the CGST Act 2017 which is on February 20th, 2024. It came to the notice of the Co. that tax due for the month of January, 2024 has been paid short by ₹16,000. The short fall of ₹16,000 has been paid through cash ledger and credit ledger at the time of filing GSTR 3B for the month of February 2024 on March 20th, 2024 in the following manner: Particulars Cash Ledger Credit Ledger Shortfall ₹12,000 ₹4,000 Assume that electronic cash ledger and credit ledger carry sufficient balance for the above short fall. Calculation should be rounded off to nearest rupee. As 2024 is leap year, give effect of same.

Who is liable to collect TCS (collection of tax at source) under Section 52 of the CGST Act, 2017. Briefly explain the provisions relating to registration, filing of return and deposit of TCS to Government as per the provisions of section 52 of the CGST Act, 2017 and rule 12 of the CGST Rules, 2017.