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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 required to collect tax at source for supplies made through them by composition taxpayers must not permit inter state supplies, must collect and remit tax at source in accordance with statutory provisions, and must furnish details of such supplies electronically in FORM GSTR 8 on the common portal.</description>
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