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<h1>E-commerce platforms in Uttar Pradesh must collect tax at source, follow new procedures u/s 52 from October 2023.</h1> Electronic commerce operators required to collect tax at source under Section 52 of the Uttar Pradesh Goods and Services Tax Act, 2017, are designated as a specific class. Effective October 1, 2023, these operators must adhere to a special procedure for goods supplied through them by taxpayers under Section 10. They are prohibited from facilitating inter-State goods supply by these taxpayers, must collect and remit tax at source as per Section 52, and are required to submit supply details in FORM GSTR-8 electronically on the common portal. This notification is issued under the authority of the Governor following Council recommendations.