Special Procedure to be followed by the Electronic commerce operator as required to collect tax at source u/s 52 in respect of goods supplied through it by the person paying tax u/s 10 - 36/2023 - State Tax - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT NOTIFICATION 12th December, 2023 Notification No. 36/2023 State Tax S.O. No. 47, Dated 12th December, 2023 --In exercise of the powers conferred by section 148 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Government of Jharkhand, on the recommendations of the Council, hereby notifies 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 of the said Act (herein after referred to as the said person), namely: (i) The electronic commerce operator shall not allow any inter-State supply of goods through it by the said person; (ii) the electronic commerce operator shall collect tax at source under sub-section (1) of section 52 of the said Act in respect of supply of goods made through it by the said person and pay to the Government as per provisions of sub-section (3) of section 52 of the said Act; and (iii) 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. This notification shall be deemed to be effective from the 1st day of October, 2023. [File. No. VaKar/GST/01/2020] By the order of the Governor of Jharkhand, Vipra Bhal, Secretary, Commercial taxes Department.