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of <h1>Special Procedures for E-Commerce Operators Collecting Tax from Composition Taxpayers Under Section 52 of SGST Act</h1> The Sikkim government notifies special procedures for e-commerce operators collecting tax at source under section 52 of the SGST Act regarding supplies made by composition taxpayers. Effective October 1, 2023, e-commerce operators must: prohibit interstate supply of goods by composition taxpayers through their platforms; collect and remit tax at source for goods supplied by these taxpayers; and report these transactions in FORM GSTR-8 electronically on the common portal. This procedure was established under section 148 of the Sikkim GST Act based on Council recommendations.
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