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TMI BlogSpecial 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, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 electronic commerce operator who i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person; (iii) the electronic commerce operator shall not collect tax 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 ele ..... X X X X Extracts X X X X X X X X Extracts X X X X
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