The Government of Punjab on February 16, 2024, issued a notification regarding an electronic commerce operator who is required to collect tax at source under section 52 of the Punjab Goods and Services Tax Act, 2017.
It is notified that the electronic commerce operator required to collect tax at source under section 52 is the class of persons who shall follow the following special procedure regarding the supply of goods made through it by the persons exempted from obtaining registration.
• The electronic commerce operator shall allow the supply of goods through it by the said person only if an enrolment number has been allotted on the common portal to the said person;
• The electronic commerce operator shall not allow any inter-state supply of goods through it by the said person;
• The electronic commerce operator shall not collect tax at source under sub-section (1) of section 52 in respect of the supply of goods made through it by the said person; and
• The electronic commerce operator shall furnish the details of supplies of goods made through it by the 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.
[Notification No. S.O. 14/P.A.5/2017/S.148/2024]
