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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>The electronic commerce operator must prohibit inter State supply of goods by composition taxpayers through its platform, collect tax at source on such intra State supplies and remit the collected tax to the Government, and furnish details of these supplies electronically in Form GSTR-8 on the common portal.</description>
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      <description>The electronic commerce operator must prohibit inter State supply of goods by composition taxpayers through its platform, collect tax at source on such intra State supplies and remit the collected tax to the Government, and furnish details of these supplies electronically in Form GSTR-8 on the common portal.</description>
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