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of <h1>Rajasthan Govt Mandates E-commerce Operators to Restrict Inter-State Supply by Composition Taxpayers, Enforce Tax Collection.</h1> The Government of Rajasthan has issued a notification outlining a special procedure for electronic commerce operators regarding the supply of goods by composition taxpayers. Effective October 1, 2023, these operators must not permit inter-State supply of goods by such taxpayers. They are required to collect tax at source under section 52 of the Rajasthan Goods and Services Tax Act, 2017, and remit it to the government. Additionally, they must electronically submit details of these transactions using FORM GSTR-8 on the common portal. This procedure is mandated by section 148 of the Act, as recommended by the Council.
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