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<h1>Punjab Govt Sets Special Rules for E-commerce Operators on Tax Collection u/s 52, Effective October 1, 2023.</h1> The Government of Punjab has issued a notification outlining a special procedure for electronic commerce operators required to collect tax at source under section 52 of the Punjab Goods and Services Tax Act, 2017. This procedure applies to operators facilitating the supply of goods by persons exempt from registration. Key points include: operators must ensure the supplier has an enrolment number, prohibit inter-State supplies by exempt persons, refrain from collecting tax at source for these supplies, and report details in FORM GSTR-8. The operator responsible for payment release is considered the primary operator. This notification is effective from October 1, 2023.