Special Procedure to be followed by the Electronic commerce operator as required to collect tax at source u/s 52 in respect of goods supplied through it by the person paying tax u/s 10 - 36/2023 - State Tax - Jharkhand SGST
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Tax at source obligations require e-commerce operators to block inter State supplies and collect and remit TCS for composition suppliers. Electronic commerce operators must prohibit inter State supplies made through them by composition taxpayers, collect tax at source in respect of those supplies and remit the amounts to the Government as provided by law, and furnish details of such supplies electronically on the common portal in the prescribed statement format.
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 at source obligations require e-commerce operators to block inter State supplies and collect and remit TCS for composition suppliers.
Electronic commerce operators must prohibit inter State supplies made through them by composition taxpayers, collect tax at source in respect of those supplies and remit the amounts to the Government as provided by law, and furnish details of such supplies electronically on the common portal in the prescribed statement format.
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