Electronic commerce operator notified as class of persons who shall follow special procedure in respect of supply of goods through it by persons paying tax - 23108-FIN-CT1-TAX-0005/2023 - Orissa SGST
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Tax collection at source: e commerce operators must bar inter state supplies by composition taxpayers, collect TCS and file GSTR 8. The notification requires electronic commerce operators to prohibit inter State supplies by composition taxpayers, collect tax at source on goods supplied through their platforms and remit such tax to the Government, and to furnish details of those supplies electronically in the GSTR 8 statement 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 collection at source: e commerce operators must bar inter state supplies by composition taxpayers, collect TCS and file GSTR 8.
The notification requires electronic commerce operators to prohibit inter State supplies by composition taxpayers, collect tax at source on goods supplied through their platforms and remit such tax to the Government, and to furnish details of those supplies electronically in the GSTR 8 statement on the common portal.
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