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<h1>Uttarakhand GST Act: E-commerce Operators Must Comply with Section 52 Tax Collection Rules Effective October 1, 2023.</h1> The Government of Uttarakhand has issued a notification under the Uttarakhand Goods and Services Tax Act, 2017, specifying procedures for electronic commerce operators required to collect tax at source under section 52. These operators must ensure that suppliers exempt from registration have an enrolment number on the common portal, prohibit inter-State supply through their platform, refrain from collecting tax at source for such supplies, and report these transactions in FORM GSTR-8. If multiple operators are involved, the one releasing payment is responsible. This notification is effective from October 1, 2023.