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Taxation Madhya Pradesh Ministry of Finance Madhya Pradesh Goods and Services Tax Act, 2017

Special procedure for electronic commerce operators in relation to the supply of goods under Section 52

20-Sep-2023 | NA

Government of Madhya Pradesh has issued a Notification outlining a special procedure for electronic commerce operators in relation to the supply of goods under Section 52. This procedure will be effective from the 1st of October 2023. According to this notification: Electronic commerce operators required to collect tax at source under section 52 of the Act are mandated to follow a special procedure for the supply of goods made through them by persons paying tax under section 10 of the Act. The electronic commerce operator is prohibited from allowing any inter-State supply of goods through it by the said person. The electronic commerce operator is required to collect tax at source under sub-section (1) of section 52 of the Act for the supply of goods made through it by the said person. This collected tax must be paid to the Government in accordance with the provisions of sub-section (3) of section 52 of the Act. The electronic commerce operator must electronically furnish the details of supplies of goods made through it by the said person in the statement in FORM GSTR-8 on the common portal.

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