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    <title>Electronic commerce operator notified as class of persons who shall follow special procedure in respect of supply of goods through it by persons paying tax</title>
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      <description>The notification requires electronic commerce operators to prohibit inter State supplies by composition taxpayers, collect tax at source on goods supplied through their platforms and remit such tax to the Government, and to furnish details of those supplies electronically in the GSTR 8 statement on the common portal.</description>
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