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    <title>Authorization of Deputy Commissioner, Tax Research Unit, for Collection of Information from Electronic Commerce Operators under Section 52 of the SGST/CGST Act</title>
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    <description>Authorization is conferred on the Deputy Commissioner, Commercial Tax, posted in the Tax Research Unit at Headquarters, to exercise the powers under Section 52 of the SGST/CGST framework for obtaining information from an electronic commerce operator. The authorization covers details relating to supplies made through the operator and stock of goods held in operator-managed premises declared as additional places of business by suppliers, and also the related notice-compliance and penalty provisions.</description>
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      <description>Authorization is conferred on the Deputy Commissioner, Commercial Tax, posted in the Tax Research Unit at Headquarters, to exercise the powers under Section 52 of the SGST/CGST framework for obtaining information from an electronic commerce operator. The authorization covers details relating to supplies made through the operator and stock of goods held in operator-managed premises declared as additional places of business by suppliers, and also the related notice-compliance and penalty provisions.</description>
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