Form and manner of submission of statement of supplies through an e-commerce operator

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Full Text of the Document

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.... electronically on the common portal, either directly or from a Facilitation Centre notified by the Commissioner, containing details of supplies effected through such operator and the amount of tax collected as required under sub-section (1) of section 52. (2) ^4[The details of tax collected at source under sub-section (1) of section 52 furnished by the operator under sub-rule (1) shall be made....