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<h1>Karnataka GST Act: E-commerce Platforms Must Follow Special Procedure, Collect Tax at Source, Report via GSTR-8 from Oct 1.</h1> The Government of Karnataka has issued a notification under the Karnataka Goods and Services Tax Act, 2017, requiring electronic commerce operators to follow a special procedure for goods supplied through their platforms by tax-paying individuals. These operators are prohibited from allowing inter-State supply of goods by such individuals. They must collect tax at source under section 52 and remit it to the government, as well as report supply details electronically in Form GSTR-8. This notification, identified as 18/2023, will be effective from October 1, 2023.