Regarding electronic commerce operator who is required to collect tax at source under section 52 as the class of persons who shall follow the following special. procedure in respect of supply of goods made through it by the persons exempted from obtaining registration in accordance with the notification issued under sub-section (2) of section 23 vide notification number. 170774/2023/02(120) XXVII (8)/2023 /CT-34 dated 24 November 2023.

Regarding electronic commerce operator who is required to collect tax at source under section 52 as the class of persons who shall follow the following special. procedure in respect of supply of goods made through it by the persons exempted from obtaining registration in accordance with the notification issued under sub-section (2) of section 23 vide notification number. 170774/2023/02(120) XXVII (8)/2023 /CT-34 dated 24 November 2023. https://www.taxtmi.com/notifications?id=141644 Notification requires electronic commerce operators to permit supplies by exempt persons only if an enrolment number is allotted on the common portal, prohibit inter-State supplies by those persons through the platform, refrain from collecting tax at source in respect of such supplies, and furnish details of such supplies electronically in FORM GSTR-8; where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator. en-us Fri, 24 Nov 2023 00:00:00 +0530 Fri, 01 Mar 2024 18:36:00 +0530 TaxTMI RSS Generator Regarding electronic commerce operator who is required to collect tax at source under section 52 as the class of persons who shall follow the following special. procedure in respect of supply of goods made through it by the persons exempted from obtaining registration in accordance with the notification issued under sub-section (2) of section 23 vide notification number. 170774/2023/02(120) XXVII (8)/2023 /CT-34 dated 24 November 2023. https://www.taxtmi.com/notifications?id=141644 Notification requires electronic commerce operators to permit supplies by exempt persons only if an enrolment number is allotted on the common portal, prohibit inter-State supplies by those persons through the platform, refrain from collecting tax at source in respect of such supplies, and furnish details of such supplies electronically in FORM GSTR-8; where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator. Notifications GST - States Fri, 24 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141644