Electronic commerce operator as required to collect tax at source under section 52 Puducherry Goods and Services Tax Act, 2017 notified.

Electronic commerce operator as required to collect tax at source under section 52 Puducherry Goods and Services Tax Act, 2017 notified. https://www.taxtmi.com/notifications?id=141090 Electronic commerce operators notified to follow a special procedure for supplies by persons exempted from registration: allow such supplies only if the supplier has an enrolment number on the common portal; prohibit inter-State supplies by such persons; refrain from collecting tax at source under section 52 for those supplies; and furnish supply details in FORM GSTR-8 electronically. Where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator for these obligations. This procedure is effective from 1 October 2023. en-us Tue, 10 Oct 2023 00:00:00 +0530 Sat, 04 Nov 2023 13:40:00 +0530 TaxTMI RSS Generator Electronic commerce operator as required to collect tax at source under section 52 Puducherry Goods and Services Tax Act, 2017 notified. https://www.taxtmi.com/notifications?id=141090 Electronic commerce operators notified to follow a special procedure for supplies by persons exempted from registration: allow such supplies only if the supplier has an enrolment number on the common portal; prohibit inter-State supplies by such persons; refrain from collecting tax at source under section 52 for those supplies; and furnish supply details in FORM GSTR-8 electronically. Where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator for these obligations. This procedure is effective from 1 October 2023. Notifications GST - States Tue, 10 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141090