Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers - 36/2023-State Tax - Mizoram SGST
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Tax collection by electronic commerce operators: collect TCS on supplies by composition taxpayers and file supply details electronically. Electronic commerce operators required to collect tax at source must not permit inter-State supplies by composition taxpayers; must collect tax at source and remit it to the Government as prescribed; and must furnish details of such supplies electronically in FORM GSTR-8 on the common portal.
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 collection by electronic commerce operators: collect TCS on supplies by composition taxpayers and file supply details electronically.
Electronic commerce operators required to collect tax at source must not permit inter-State supplies by composition taxpayers; must collect tax at source and remit it to the Government as prescribed; and must furnish details of such supplies electronically in FORM GSTR-8 on the common portal.
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