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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Full Text of the Document

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....r 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 obtaining registration (h....