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    <title>Special Procedure to be followed by the Electronic commerce operator as required to collect tax at source u/s 52 in respect of goods supplied through it by the person paying tax u/s 10</title>
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    <description>Electronic commerce operators must prohibit inter State supplies made through them by composition taxpayers, collect tax at source in respect of those supplies and remit the amounts to the Government as provided by law, and furnish details of such supplies electronically on the common portal in the prescribed statement format.</description>
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