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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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....rresponding Central Notification No. 37/2023-Central Tax] In exercise of the powers conferred by section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred to as the said Act), the Governor, on the recommendations of the Council, is pleased hereby to notify the electronic commerce operator who is required to collect tax at source under sec....

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....rator shall not collect 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....