Special Procedure to be followed by the Electronic commerce operator who is required to collect tax at source u/s 52 Punjab Goods and Services Tax Act, 2017

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..... The 14th February, 2024 No. S.O. 15/P.A.5/2017/S.148/2024 .- In exercise of the powers conferred by section 148 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017),and all other powers enabling him in this behalf, the Governor of Punjab, on being satisfied that it is necessary in the public interest so to do, on recommendations of the Council, is pleased to notify the .....

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..... ax at source under sub-section (1) of section 52 in respect of supply of goods made through it by the said person; and (iv) 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. Where multiple electronic commerce operators are involved in a single supply of g .....

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