Special Procedure to be followed by the Electronic commerce operator who is required to collect tax at source u/s 52 Sikkim 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 Sikkim Goods and Services Tax Act, 2017 https://www.taxtmi.com/notifications?id=143463 Notification designates e commerce operators required to collect tax at source as subject to a special procedure for supplies made through them by composition taxpayers: they must not allow any inter State supply by those persons; must collect tax at source under sub section (1) of section 52 and pay it to the Government as per sub section (3); and must furnish details of such supplies electronically in FORM GSTR 8 on the common portal. en-us Fri, 04 Aug 2023 00:00:00 +0530 Tue, 15 Apr 2025 18:47:00 +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 Sikkim Goods and Services Tax Act, 2017 https://www.taxtmi.com/notifications?id=143463 Notification designates e commerce operators required to collect tax at source as subject to a special procedure for supplies made through them by composition taxpayers: they must not allow any inter State supply by those persons; must collect tax at source under sub section (1) of section 52 and pay it to the Government as per sub section (3); and must furnish details of such supplies electronically in FORM GSTR 8 on the common portal. Notifications GST - States Fri, 04 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=143463