Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers.

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Full Text of the Document

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....No.168833/468.- In exercise of the powers conferred by section 148 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereinafter referred to as the said Act), the Governor of Assam, on the recommendations of the Council, is hereby pleased to notify the electronic commerce operator who is required to collect tax at source under section 52 as the class of persons who shal....