Electronic commerce operator as required to collect tax at source u/s 52 notified as the class of persons who shall follow the special procedure

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..... 2023. No. ERTS(T) 65/2017/Pt.III/Vol.I/557 . - In exercise of the powers conferred by section 148 of the Meghalaya Goods and Services Tax Act,2017 (Act 10 of 2017) (hereinafter referred to as the said Act), the Government of Meghalaya, 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 .....

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