Special Procedure to be followed by the Electronic commerce operator who is required to collect tax at source u/s 52 Gujarat Goods and Services Tax Act, 2017 in respect of supply of goods through it

Special Procedure to be followed by the Electronic commerce operator who is required to collect tax at source u/s 52 Gujarat Goods and Services Tax Act, 2017 in respect of supply of goods through it https://www.taxtmi.com/notifications?id=141559 Electronic commerce operators required to collect tax at source must allow supplies by exempted persons only if an enrolment number is allotted on the common portal, must not permit inter State supplies by such persons, must not collect tax at source for those supplies, and must report those supplies electronically in FORM GSTR-8; where multiple operators are involved, the operator who finally releases payment to the person is responsible for these obligations. en-us Tue, 26 Sep 2023 00:00:00 +0530 Thu, 15 Feb 2024 18:52:00 +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 Gujarat Goods and Services Tax Act, 2017 in respect of supply of goods through it https://www.taxtmi.com/notifications?id=141559 Electronic commerce operators required to collect tax at source must allow supplies by exempted persons only if an enrolment number is allotted on the common portal, must not permit inter State supplies by such persons, must not collect tax at source for those supplies, and must report those supplies electronically in FORM GSTR-8; where multiple operators are involved, the operator who finally releases payment to the person is responsible for these obligations. Notifications GST - States Tue, 26 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141559