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 - S.R.O. No. 1060/2023 - Kerala SGST
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Tax collection at source: e-commerce operators must collect, remit and report TCS for supplies by composition taxpayers via their platforms. The electronic commerce operator must prohibit inter State supply of goods by composition taxpayers through its platform, collect tax at source on such intra State supplies and remit the collected tax to the Government, and furnish details of these 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 at source: e-commerce operators must collect, remit and report TCS for supplies by composition taxpayers via their platforms.
The electronic commerce operator must prohibit inter State supply of goods by composition taxpayers through its platform, collect tax at source on such intra State supplies and remit the collected tax to the Government, and furnish details of these supplies electronically in Form GSTR-8 on the common portal.
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