Persons making supplies of goods through an electronic commerce operator who is required to collect tax at source under section 52 of the Puducherry Goods and Services Tax Act, 2017 specified

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....ctober 2023) NOTIFICATION In exercise of the powers conferred by sub-section (2) of section 23 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (hereafter referred to as the said Act), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby specifies the persons making supplies of goods through an electronic commerce operator who is required to co....

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.... Act, 1961 (43 of 1961); (iv) such persons shall, before making any supply of goods through electronic commerce operator, declare on the common portal their Permanent Account Number (PAN) issued under the Income Tax Act, 1961 (43 of 1961), address of their place of business and the State or Union Territory in which such persons seek to make such supply, which shall be subjected to validation on ....