Special Procedure to be followed by the Electronic commerce operator as required to collect tax at source u/s 52 in respect of goods supplied through it by the person paying tax u/s 10 - 36/2023 - Central GST (CGST)
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Tax at source: e commerce operators must block inter state supplies by composition sellers and collect and remit TCS. Electronic commerce operators must prohibit inter State supplies through their platforms by composition taxpayers, collect tax at source on such supplies and remit it to the Government, and furnish details of those supplies in FORM GSTR 8 on the common portal; these obligations take effect from 1 October 2023.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax at source: e commerce operators must block inter state supplies by composition sellers and collect and remit TCS.
Electronic commerce operators must prohibit inter State supplies through their platforms by composition taxpayers, collect tax at source on such supplies and remit it to the Government, and furnish details of those supplies in FORM GSTR 8 on the common portal; these obligations take effect from 1 October 2023.
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