Special Procedure for Electronic Commerce Operators (ECOs) for Goods Supplied by Registration-Exempted Persons under the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017

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....HE TAMIL NADU GOODS AND SERVICES TAX АСТ, 2017. [G.O. Ms. No. 115, Commercial Taxes and Registration (B1), 27th October 2023. Aippasi 10, Sobakiruthu, Thiruvalluvar Aandu-2054.] No. II(2)/CTR/887(c-4)/2023. In exercise of the powers conferred by section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereinafter referred to as the s....

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.... 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 through it by the said person; and (iv) the electronic commerce operator shall ....