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of <h1>Rule 6: Assessing Officer Can Demand Statement from E-commerce Operators Within 30 Days if Submitted Late</h1> Rule 6 of the Equalisation Levy Rules, 2016 mandates that if an assessee or e-commerce operator fails to submit the required statement of specified services or e-commerce supply within the time specified in Rule 5(2), the Assessing Officer can issue a notice. This notice requires the submission of the statement within thirty days from the notice's service date, using the prescribed form and verification method outlined in Rule 5. Recent amendments were made to include e-commerce operators in this requirement, as per Notification No. 87/2020.
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