Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Mizoram GST Act: E-commerce Operators Must Restrict Inter-State Supplies by Composition Taxpayers, Collect Tax at Source.</h1> The Government of Mizoram has issued a notification under the Mizoram Goods and Services Tax Act, 2017, outlining a special procedure for electronic commerce operators regarding supplies made by composition taxpayers. Effective October 1, 2023, these operators must not permit inter-State supply of goods by such taxpayers. They are required to collect tax at source for these supplies under section 52 and remit the tax as specified. Additionally, operators must electronically submit details of these transactions in FORM GSTR-8 on the common portal. This notification aims to streamline tax collection and compliance for e-commerce transactions involving composition taxpayers.