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<h1>Amendment to Section 122 CGST Act: E-commerce operators under Section 52 now subject to new provisions from Nov 2024.</h1> Section 122 of the Central Goods and Services Tax Act has been amended to revise sub-section (1B). Effective from October 1, 2023, the amendment changes the wording to specify that any electronic commerce operator liable to collect tax at source under section 52 is subject to the provisions. This amendment will come into force on November 1, 2024, as per Notification No. 17/2024-Central Tax dated September 27, 2024.