Special Procedure to be followed by the Electronic commerce operator who is required to collect tax at source u/s 52 Delhi Goods and Services Tax Act, 2017

Special Procedure to be followed by the Electronic commerce operator who is required to collect tax at source u/s 52 Delhi Goods and Services Tax Act, 2017 https://www.taxtmi.com/notifications?id=141504 Electronic commerce operators designated under section 52 must permit supplies by exempt persons only if an enrolment number is allotted on the common portal; must not allow inter State supplies by such persons; must not collect tax at source on those supplies; and must furnish details of such supplies in FORM GSTR 8. When multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator. en-us Tue, 30 Jan 2024 00:00:00 +0530 Fri, 02 Feb 2024 18:34:00 +0530 TaxTMI RSS Generator Special Procedure to be followed by the Electronic commerce operator who is required to collect tax at source u/s 52 Delhi Goods and Services Tax Act, 2017 https://www.taxtmi.com/notifications?id=141504 Electronic commerce operators designated under section 52 must permit supplies by exempt persons only if an enrolment number is allotted on the common portal; must not allow inter State supplies by such persons; must not collect tax at source on those supplies; and must furnish details of such supplies in FORM GSTR 8. When multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator. Notifications GST - States Tue, 30 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141504