Special Procedure to be followed by the Electronic commerce operator who is required to collect tax at source u/s 52 Punjab 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 Punjab Goods and Services Tax Act, 2017 https://www.taxtmi.com/notifications?id=141651 The electronic commerce operator must allow supplies by an exempted person only if an enrolment number is allotted on the common portal, must not allow any inter State supply by that person, must not collect tax at source in respect of such supplies, and must furnish details of those supplies in FORM GSTR 8 electronically. Where multiple operators are involved, the operator who finally releases payment to the person is treated as the electronic commerce operator for these obligations. The procedure is effective from the stated commencement date. en-us Wed, 14 Feb 2024 00:00:00 +0530 Sat, 02 Mar 2024 13:21:00 +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 Punjab Goods and Services Tax Act, 2017 https://www.taxtmi.com/notifications?id=141651 The electronic commerce operator must allow supplies by an exempted person only if an enrolment number is allotted on the common portal, must not allow any inter State supply by that person, must not collect tax at source in respect of such supplies, and must furnish details of those supplies in FORM GSTR 8 electronically. Where multiple operators are involved, the operator who finally releases payment to the person is treated as the electronic commerce operator for these obligations. The procedure is effective from the stated commencement date. Notifications GST - States Wed, 14 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141651