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    <title>Notification under section 148 to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons under the HGST Act, 2017</title>
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    <description>Notification requires electronic commerce operators to allow supplies by exempt persons only if an enrolment number exists on the common portal, to prohibit inter State supplies by those persons through the platform, not to collect tax at source for such supplies, and to furnish details of those supplies in FORM GSTR 8. Where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator for these obligations.</description>
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    <pubDate>Fri, 27 Oct 2023 00:00:00 +0530</pubDate>
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      <description>Notification requires electronic commerce operators to allow supplies by exempt persons only if an enrolment number exists on the common portal, to prohibit inter State supplies by those persons through the platform, not to collect tax at source for such supplies, and to furnish details of those supplies in FORM GSTR 8. Where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator for these obligations.</description>
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      <pubDate>Fri, 27 Oct 2023 00:00:00 +0530</pubDate>
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