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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>E-commerce operators must collect up to 1% tax at source under Mizoram GST Act, 2017; penalties for non-compliance.</h1> Under the Mizoram Goods and Services Tax Act, 2017, electronic commerce operators must collect a tax at source, not exceeding one percent of the net value of taxable supplies made through them by other suppliers. This amount must be paid to the government within ten days after the month's end. Operators must submit monthly and annual statements detailing supplies and collections. Discrepancies between operator and supplier records must be rectified, or they will be added to the supplier's tax liability. Authorities can request supply and stock details from operators, with penalties for non-compliance.
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