The Andhra Pradesh Goods and Services Tax Act, 2017- To notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s Tax Act, 2017- To notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers -Orders -Issued. REVENUE (COMMERCIAL TAXES) DEPARTMENT G.O.Ms.No.399 Dated: 21.08.2023. Read the following: 1. The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) published in Extra-ordinary issue of An....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ronic commerce operator who is required to collect tax at source under section 52 as the class of persons who shall follow the following special procedure in respect of supply of goods made through it by the persons paying tax under section 10 of the APGST Act (hereinafter referred to as the said person), namely: - (i) the electronic commerce operator shall not allow any inter-State supply of go....