Notified Electronic commerce operator as class of persons who shall follow special procedure in respect of supply of goods through it by persons paying tax (Karnataka) - (18/2023) FD 20 CSL 2023 - Karnataka SGST

GOVERNMENT OF KARNATAKA No. FD 20 CSL 2023 Karnataka Government Secretariat, Vidhana Soudha Bengaluru, dated: 11 . 09 .2023 NOTIFICATION ( 18 /2023) In exercise of the powers conferred by section 148 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), (hereafter referred to as the said Act), the Government of Karnataka, 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 (hereinafter 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 Tax 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 come into force with effect from the 1st day of October, 2023.