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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 facilitating supplies by composition taxpayers must prohibit inter-state supplies through their platforms, collect tax at source on such supplies and remit the tax to the Government, and furnish details of those supplies in the prescribed statement on the common portal using the designated returns mechanism.</description>
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      <description>Electronic commerce operators facilitating supplies by composition taxpayers must prohibit inter-state supplies through their platforms, collect tax at source on such supplies and remit the tax to the Government, and furnish details of those supplies in the prescribed statement on the common portal using the designated returns mechanism.</description>
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