https://www.taxtmi.com/circulars?id=69411 Where a trader under TCS (E commerce Operator) has a principal place of business outside the State and physical verification is not feasible, authorities must conduct documentary and record-based verification to ensure trader authenticity under Rule 12 of the GST Rules, 2017. en-us Tue, 08 Aug 2023 00:00:00 +0530 Sat, 14 Mar 2026 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69411 Where a trader under TCS (E commerce Operator) has a principal place of business outside the State and physical verification is not feasible, authorities must conduct documentary and record-based verification to ensure trader authenticity under Rule 12 of the GST Rules, 2017. Circulars GST - States Tue, 08 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69411