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 - CT-8-0012-2023-Sec-1-V(CT)(37) - Madhya Pradesh SGST
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Tax collection at source: e commerce operators must block inter state supplies by composition taxpayers and file GSTR 8 details. Electronic commerce operators required to collect tax at source are obliged to follow a special procedure for supplies made through their platforms by composition taxpayers: they must prohibit any inter State supplies by those persons, collect tax at source and remit it under the statutory payment provisions, and furnish supply details in Form GSTR 8 electronically on the common portal, effective 1 October 2023.
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 block inter state supplies by composition taxpayers and file GSTR 8 details.
Electronic commerce operators required to collect tax at source are obliged to follow a special procedure for supplies made through their platforms by composition taxpayers: they must prohibit any inter State supplies by those persons, collect tax at source and remit it under the statutory payment provisions, and furnish supply details in Form GSTR 8 electronically on the common portal, effective 1 October 2023.
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