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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..... ber, 2023. 13th Kanni, 1199. S. R. O. No. 1060/2023 In exercise of the powers conferred by section 148 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), (hereinafter referred to as the said Act), the Government of Kerala, on the recommendations of the Council, hereby notifies the electronic commerce operator who is required to collect tax at source under section 52 .....

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..... tronically on the common portal. 2. This notification shall come into force with effect from the 1st day of October, 2023. By order of the Governor, Dr. A. JAYATHILAK, Additional Chief Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On recommendations of the Goods and Services .....

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