Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers - S.O. 342 - Bihar SGST
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Tax collection at source requirement: e commerce operators must block interstate supplies by composition taxpayers and remit collected tax. Electronic commerce operators required to follow a special procedure for supplies by composition taxpayers: they shall not permit inter State supplies by such persons, shall collect tax at source on those supplies and remit the tax to Government as per the statutory remittance mechanism, and shall furnish details of the supplies in FORM GSTR-8 on the common portal, effective from 1 October 2023.
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 requirement: e commerce operators must block interstate supplies by composition taxpayers and remit collected tax.
Electronic commerce operators required to follow a special procedure for supplies by composition taxpayers: they shall not permit inter State supplies by such persons, shall collect tax at source on those supplies and remit the tax to Government as per the statutory remittance mechanism, and shall furnish details of the supplies in FORM GSTR-8 on the common portal, effective from 1 October 2023.
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