Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers.

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....ON Notification No. 36/2023-State Tax Maharashtra Goods and Services Tax Act, 2017. No. GST.1023/C.R.44 /Taxation-1.-- In exercise of the powers conferred by section 148 of the Maharashtra Goods and Services Tax Act, 2017, (Mah.XLIII of 2017), (hereinafter referred to as the said Act), the Government of Maharashtra, on the recommendations of the Council, hereby notifies the electronic commerce ....