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Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons
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....ection 148 of the Bihar Goods and Services Tax Act, 2017, (Bihar Act 12, 2017), the Governor of Bihar, 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 through it by the persons exempted from obt....
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....e through it by the said person;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 op....