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 - Maharashtra SGST
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Tax collection by e-commerce operators: mandatory TCS for supplies by composition taxpayers, inter-state sales barred, GSTR form reporting required. Electronic commerce operators facilitating supplies by composition taxpayers must prohibit inter-state supplies through their platforms, collect tax at source on such supplies and remit the tax to the Government, and furnish details of those supplies in the prescribed statement on the common portal using the designated returns mechanism.
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 e-commerce operators: mandatory TCS for supplies by composition taxpayers, inter-state sales barred, GSTR form reporting required.
Electronic commerce operators facilitating supplies by composition taxpayers must prohibit inter-state supplies through their platforms, collect tax at source on such supplies and remit the tax to the Government, and furnish details of those supplies in the prescribed statement on the common portal using the designated returns mechanism.
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