Electronic commerce operators who are required to collect tax at source under section 52 are notified as a class of such persons.

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..... (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of Government notification no. 1164/XI-2 23-9 (47)-17-T.C.-233-U.P. Act-1-2017-Order (292)-2023, dated September 21, 2023 : No. 1164/XI-2 23-9 (47)-17-T.C.-233-U.P. Act-1-2017-Order (292)-2023 Dated Lucknow, September 21, 2023 IN exercise of the power .....

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..... upply 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 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 f .....

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