The Andhra Pradesh Goods and Services Tax Act, 2017- To notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons

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..... Goods and Services Tax Act, 2017- To notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons -Orders -Issued REVENUE (COMMERCIAL TAXES) DEPARTMENT G.O.Ms.No.400 Dated:21.08.2023. Read the following: 1. The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) published i .....

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..... d Services Tax 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 exempted from obtaining registration (hereinafter referred to as the said person) in accordance with the notification issued under sub- .....

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..... e multiple electronic commerce operators are involved in a single supply of goods through electronic commerce operator platform, the electronic commerce operator shall mean the electronic commerce operator who finally releases the payment to the said person for the said supply made by the said person through him. 3. This notification shall come into force with effect from the 1st day of Octob .....

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