Electronic commerce operator as required to collect tax at source u/s 52 notified as the class of persons who shall follow the special procedure. - G.O. Ms. No. 24 - Puducherry SGST
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Tax collection by electronic commerce operators requires blockage of inter-state supplies and TCS filing obligations. The notification requires the Electronic Commerce Operator who must collect tax at source under section 52 to (i) prohibit any inter state supply of goods through it by persons paying tax under section 10; (ii) collect tax at source under section 52(1) on such supplies and remit it to the Government as per section 52(3); and (iii) submit details of those supplies electronically in FORM GSTR 8 on the common portal.
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Provisions expressly mentioned in the judgment/order text.
Tax collection by electronic commerce operators requires blockage of inter-state supplies and TCS filing obligations.
The notification requires the Electronic Commerce Operator who must collect tax at source under section 52 to (i) prohibit any inter state supply of goods through it by persons paying tax under section 10; (ii) collect tax at source under section 52(1) on such supplies and remit it to the Government as per section 52(3); and (iii) submit details of those supplies electronically in FORM GSTR 8 on the common portal.
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