Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers. - 18/2023-STATE TAX - Manipur SGST
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Tax Collected at Source: e commerce operators must collect, remit TCS and file transaction details for composition taxpayers' supplies. Electronic commerce operators required to collect tax at source for supplies made through them by composition taxpayers must not permit inter state supplies, must collect and remit tax at source in accordance with statutory provisions, and must furnish details of such supplies electronically in FORM GSTR 8 on the common portal.
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 Collected at Source: e commerce operators must collect, remit TCS and file transaction details for composition taxpayers' supplies.
Electronic commerce operators required to collect tax at source for supplies made through them by composition taxpayers must not permit inter state supplies, must collect and remit tax at source in accordance with statutory provisions, and must furnish details of such supplies electronically in FORM GSTR 8 on the common portal.
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