Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers. - 36/2023-State Tax - Gujarat SGST
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Tax Collection by e commerce operators: required to collect tax at source for supplies by composition taxpayers and report details electronically. Electronic commerce operators are required to follow a special procedure for supplies of goods made through their platforms by composition taxpayers: they must prohibit inter state supplies by such taxpayers through the platform, collect tax at source on those supplies and remit it to the Government under the statutory payment mechanism, and furnish details of the supplies in the prescribed electronic statement.
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 Collection by e commerce operators: required to collect tax at source for supplies by composition taxpayers and report details electronically.
Electronic commerce operators are required to follow a special procedure for supplies of goods made through their platforms by composition taxpayers: they must prohibit inter state supplies by such taxpayers through the platform, collect tax at source on those supplies and remit it to the Government under the statutory payment mechanism, and furnish details of the supplies in the prescribed electronic statement.
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