Notified Electronic commerce operator as class of persons who shall follow special procedure in respect of supply of goods through it by persons exempted from obtaining registration (Karnataka)

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... idhana Soudha Bengaluru, dated: 11 . 09 .2023 NOTIFICATION ( 19 /2023) In exercise of the powers conferred by section 148 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), (hereinafter referred to as the said Act), the Government of Karnataka, on the recommendations of the Council, hereby notifies the electronic commerce operator who is required to collect tax at source .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (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 electronic comm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X