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 - ERTS(T) 65/2017/Pt.III/Vol.I/557 - Meghalaya SGST
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Tax collection by e commerce operators: mandatory TCS, prohibition of inter state supplies by composition sellers, and GSTR 8 reporting. Notification requires electronic commerce operators, who must collect tax at source, to prohibit inter state supplies through their platforms by composition scheme sellers, collect and remit tax at source as prescribed, and 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 e commerce operators: mandatory TCS, prohibition of inter state supplies by composition sellers, and GSTR 8 reporting.
Notification requires electronic commerce operators, who must collect tax at source, to prohibit inter state supplies through their platforms by composition scheme sellers, collect and remit tax at source as prescribed, and furnish details of such supplies electronically in FORM GSTR 8 on the common portal.
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