Regarding 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 respect of supply of goods made through it by the persons exempted from obtaining registration in accordance with the notification issued under sub-section (2) of section 23 vide notification number. 170774/2023/02(120) XXVII (8)/2023 /CT-34 dated 24 November 2023.

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....8)/2023 /CT-34 dated 24 November 2023.<br>170794/2023/02(120)/XXVII(8)/2023/CT-37 Dated:- 24-11-2023 Uttarakhand SGST<br>GST - States<br>Uttarakhand SGST<br>Uttarakhand SGST<br>Government of Uttarakhand Finance Section-8 No. 170794/2023/02(120)/XXVII(8)/2023/CT-37 Dehradun : Dated: 24 November, 2023 Notification WHEREAS, the State Government is satisfied that it is expedient so to do in publi....

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....the supply of goods through it by the said person only if enrolment number has been allotted on the common portal to the said person; (ii) the electronic commerce operator shall not allow any inter-State supply of goods through 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 thr....