Amendment in Notification No. 125/2023/Taxes. dated 13th September, 2023

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.... 148 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), (hereinafter referred to as the said Act), the Government of Kerala, on the recommendations of the Council, hereby notifies the electronic 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 throu....

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....on; and (iv) the electronic commerce operator shall furnish the details of supplies of goods made through it by the said person in the statement in FORM GSTR-8 electronically on the common portal. 2. Where multiple electronic commerce operators are involved in a single supply of goods through electronic commerce operator platform, "the electronic commerce operator" shall mean the electronic com....