Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers.

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..... he 17th day of November, 2023 [Corresponding Central Notification No. 36/2023-Central Tax] In exercise of the powers conferred by section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred to as the said Act), the Governor, on the recommendations of the Council, is pleased hereby to notify the electronic commerce operator who is re .....

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..... ugh it by the said person in the statement in FORM GSTR-8 electronically on the common portal. 2. This notification shall be deemed to have come into force with effect from the 1st day of October, 2023. By order of the Governor, MALAY GHOSH, IAS OSD Ex-officio Secretary to the Government of West Bengal - Notification Tax Management India - taxmanagementindia - taxman .....

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