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    <title>TAX COLLECTED AT SOURCE UNDER GST REGIME</title>
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    <description>Electronic commerce operators must collect tax at source on taxable supplies made through their platforms, computed on the net value of supplies, remit amounts monthly within ten days by debiting the electronic cash ledger, and file monthly Form GSTR 8 and an annual statement. Statements are electronically made available to suppliers for claiming credits; operators and suppliers must rectify discrepancies within prescribed periods, failing which amounts are added to supplier output tax liability with interest. Authorities may call for supply and stock information and penalties apply for noncompliance; registration is compulsory for relevant suppliers and operators.</description>
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