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of <h1>Jharkhand GST Act Update: E-commerce Operators Must Follow Section 148 Procedures from October 1, 2023.</h1> The Government of Jharkhand has issued a notification under section 148 of the Jharkhand Goods and Services Tax Act, 2017, mandating that electronic commerce operators collecting tax at source under section 52 follow specific procedures for goods supplied by persons paying tax under section 10. These operators are prohibited from facilitating inter-State supply of goods by such persons, must collect and remit tax at source, and are required to report supply details in FORM GSTR-8 on the common portal. This notification is effective from October 1, 2023, as per the order of the Governor of Jharkhand.
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