Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>West Bengal mandates e-commerce operators to restrict inter-State supply by composition taxpayers, comply with tax collection u/s 52.</h1> The Government of West Bengal has issued a notification outlining a special procedure for electronic commerce operators regarding the supply of goods by composition taxpayers. Effective from October 1, 2023, these operators must not permit inter-State supply of goods by such taxpayers. They are required to collect tax at source under section 52 of the West Bengal Goods and Services Tax Act, 2017, and remit it to the government. Additionally, they must submit details of these transactions electronically in FORM GSTR-8 on the common portal. This notification aligns with the corresponding Central Notification No. 36/2023-Central Tax.