https://www.taxtmi.com/acts?id=41527 Section 122 is amended to impose a penalty on electronic commerce operators who allow supplies through the platform by unregistered or ineligible persons, or who fail to furnish correct details in the section 52(4) statement for outward supplies made by a person exempted from registration. The amendment creates liability where the operator facilitates non-compliant supplies or reporting defaults, with the penalty linked to the tax involved and the provision effective from 1 October 2023. en-us Thu, 30 Mar 2023 16:54:14 +0530 Thu, 25 Jun 2026 12:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41527 Section 122 is amended to impose a penalty on electronic commerce operators who allow supplies through the platform by unregistered or ineligible persons, or who fail to furnish correct details in the section 52(4) statement for outward supplies made by a person exempted from registration. The amendment creates liability where the operator facilitates non-compliant supplies or reporting defaults, with the penalty linked to the tax involved and the provision effective from 1 October 2023. Act-Rules F. Acts / Amendment Acts Thu, 30 Mar 2023 16:54:14 +0530 https://www.taxtmi.com/acts?id=41527