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of <h1>E-commerce platforms must report transactions and taxes collected using Form GSTR-08 under section 43C.</h1> Form GSTR-08 pertains to the reporting of supplies made through e-commerce platforms and the tax collected under sub-section (1) of section 43C. This form is part of the Draft Goods and Services Tax Return Rules from September 2016. It requires e-commerce operators to disclose details of transactions and the corresponding tax amounts collected, ensuring compliance with statutory provisions related to taxation.
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