Electronic commerce operator as required to collect tax at source under section 52 Himachal Pradesh Goods and Services Tax Act, 2017

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....- 2023. Notification No. 37/2023-State Tax In exercise of the powers conferred by the section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to notify the electronic commerce operator who is required to collect tax at source under section 52 ....

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....tax at source under sub-section (1) of section 52 in respect of supply of goods made 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 sing....