The Government of Bihar on October 17, 2023, issued a notification regarding the special procedure in respect of the supply of goods made by the persons paying tax under section 10 of the Bihar Goods and Services Tax Act, 2017.
The following has been stated: -
•The electronic commerce operator who is required to collect tax at source under section 52 as the class of persons who shall follow the following special procedure in respect of the supply of goods made through it by the persons paying tax under section 10 of the said Act namely:—
(i) The electronic commerce operator shall not allow any inter-state supply of goods through it by the said person.
(ii) The electronic commerce operator shall collect tax at source under subsection (1) of section 52 of the said Act in respect of the supply 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. (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.
This notification shall come into force with effect from October 01, 2023.
The detailed notification is given in the document attached below.
[Notice No. S.O. 342]
