The Revenue Department, Telangana on November 29, 2024, issued the notification regarding the electronic commerce operator who is required to collect tax at source.
The following has been stated namely: -
• The electronic commerce operator shall not allow any inter-State supply of goods through it by the said person
• The electronic commerce operator shall collect tax at source under sub-section (1) of section 52 of the said Act in respect of 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
• 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 shall come into force from October 01, 2023.
[Notification No. G.O.Ms.No. 126]
