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

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....onferred by section 148 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (hereinafter referred to as the said Act), the Lieutenant-Governor, Puducherry, 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 res....

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....s 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 single supply of goods through electronic commerce operator platform, "the electronic commerce oper....