No. 170797/2023/02(120)/XXVII(8)/2023/CT-36 - Dated: 24-11-2023 - Uttarakhand SGST
Notifying the 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 paying tax under section 10.
No. 170794/2023/02(120)/XXVII(8)/2023/CT-37 - Dated: 24-11-2023 - Uttarakhand SGST
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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