Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers - 36/2023-State Tax - Himachal Pradesh SGST
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Tax collection at source required from e commerce operators for supplies by composition taxpayers; inter state supplies prohibited. Electronic commerce operators notified must not permit inter State supplies by composition taxpayers, must collect tax at source on supplies made through them and remit the tax to the Government under the statutory TCS mechanism, and must 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 at source required from e commerce operators for supplies by composition taxpayers; inter state supplies prohibited.
Electronic commerce operators notified must not permit inter State supplies by composition taxpayers, must collect tax at source on supplies made through them and remit the tax to the Government under the statutory TCS mechanism, and must furnish details of such supplies electronically in FORM GSTR-8 on the common portal.
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