Special Procedure to be followed by the Electronic commerce operator as required to collect tax at source u/s 52 in respect of goods supplied through it by the person paying tax u/s 10 of the Arunachal Pradesh Goods and Services Tax Act, 2017 - 36/2023 - State Tax - Arunachal Pradesh SGST
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Tax collection at source required from e commerce operators for supplies by composition taxpayers, with reporting and payment obligations. E commerce operators required to collect tax at source for supplies of goods made through them by persons paying tax under Section 10 must not permit any inter State supply by those persons, must collect tax at source under Section 52(1) and remit it as per Section 52(3), and must furnish details of such supplies electronically in FORM GSTR 8 on the common portal.
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 required from e commerce operators for supplies by composition taxpayers, with reporting and payment obligations.
E commerce operators required to collect tax at source for supplies of goods made through them by persons paying tax under Section 10 must not permit any inter State supply by those persons, must collect tax at source under Section 52(1) and remit it as per Section 52(3), and must furnish details of such supplies electronically in FORM GSTR 8 on the common portal.
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