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of <h1>Puducherry mandates e-commerce operators to collect tax at source, restricts inter-state supply facilitation as per Section 52.</h1> The Government of Puducherry has issued a notification under the Puducherry Goods and Services Tax Act, 2017, specifying that Electronic Commerce Operators must collect tax at source as per section 52. These operators are prohibited from facilitating inter-state supply of goods by certain taxpayers. They must collect and remit the tax to the government and submit supply details electronically using FORM GSTR-8. This special procedure applies to operators handling goods supplied by taxpayers under section 10 of the Act. The notification takes effect from October 1, 2023, as ordered by the Lieutenant-Governor.
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