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    <title>The Andhra Pradesh Goods and Services Tax Act, 2017- 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 follow a special procedure for supplies of goods made through them by composition taxpayers. The procedure bars inter-State supply of goods through the operator, requires collection and payment of tax at source under the Goods and Services Tax framework, and mandates furnishing supply details electronically in FORM GSTR-8 on the common portal. The notification applies from 1 October 2023.</description>
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      <description>Electronic commerce operators required to collect tax at source must follow a special procedure for supplies of goods made through them by composition taxpayers. The procedure bars inter-State supply of goods through the operator, requires collection and payment of tax at source under the Goods and Services Tax framework, and mandates furnishing supply details electronically in FORM GSTR-8 on the common portal. The notification applies from 1 October 2023.</description>
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