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    <title>Electronic commerce operator as required to collect tax at source u/s 52 notified as the class of persons who shall follow the special procedure</title>
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    <description>Electronic commerce operators notified to follow a special procedure for supplies of goods made through them by composition taxpayers: they must prohibit inter State supplies by such persons via their platform; collect tax at source under the statutory provision governing collection at source for such supplies and remit it to the Government as provided; and furnish details of those supplies electronically in FORM GSTR 8 on the common portal.</description>
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      <description>Electronic commerce operators notified to follow a special procedure for supplies of goods made through them by composition taxpayers: they must prohibit inter State supplies by such persons via their platform; collect tax at source under the statutory provision governing collection at source for such supplies and remit it to the Government as provided; and furnish details of those supplies electronically in FORM GSTR 8 on the common portal.</description>
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