Special Procedure to be followed by the Electronic commerce operator who is required to collect tax at source u/s 52 Central Goods and Services Tax Act, 2017 in respect of supply of goods through it

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..... ON NO. 37/2023- Central Tax New Delhi, the 4th August, 2023 G.S.R. 589(E). In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the electronic commerce operator who is required to collect tax at source u .....

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..... e 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 furnish the details of supplies of goods made through it by the said person in the statement in FORM GSTR-8 electronical .....

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