Special Procedure to be followed by the Electronic commerce operator who is required to collect tax at source u/s 52 Gujarat Goods and Services Tax Act, 2017 in respect of supply of goods through it

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...., 2023 GUJARAT GOODS AND SERVICES TAX ACT, 2017 No.(GHN-67) GST-2023/S.148(47)GST Cell:- In exercise of the powers conferred by section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), (hereinafter referred to as the said Act), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby notifies the electronic commerce operator who is requ....

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....ough it by the said person; (iii) the electronic commerce operator 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....