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    <title>Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers</title>
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    <description>Electronic commerce operators required to collect tax at source must not permit inter-State supplies by composition taxpayers; must collect tax at source and remit it to the Government as prescribed; and must furnish details of such supplies electronically in FORM GSTR-8 on the common portal.</description>
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