Notification under section 148 to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers under the HGST Act, 2017 - 63/GST-2 - Haryana SGST
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Tax collection by e commerce operators: must collect TCS on supplies by composition taxpayers and file GSTR 8 promptly. Notification requires electronic commerce operators to prohibit inter State supplies by composition taxpayers through their platforms, collect tax at source under section 52(1) on supplies made through them and remit those amounts under section 52(3), and to furnish details of such supplies electronically in FORM GSTR 8 on the common portal, effective 1 October 2023.
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Provisions expressly mentioned in the judgment/order text.
Tax collection by e commerce operators: must collect TCS on supplies by composition taxpayers and file GSTR 8 promptly.
Notification requires electronic commerce operators to prohibit inter State supplies by composition taxpayers through their platforms, collect tax at source under section 52(1) on supplies made through them and remit those amounts under section 52(3), and to furnish details of such supplies electronically in FORM GSTR 8 on the common portal, effective 1 October 2023.
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