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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 notified must not permit inter State supplies by composition taxpayers, must collect tax at source on supplies made through them and remit the tax to the Government under the statutory TCS mechanism, and must furnish details of such supplies electronically in FORM GSTR-8 on the common portal.</description>
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      <description>Electronic commerce operators notified must not permit inter State supplies by composition taxpayers, must collect tax at source on supplies made through them and remit the tax to the Government under the statutory TCS mechanism, and must furnish details of such supplies electronically in FORM GSTR-8 on the common portal.</description>
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