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Collection of tax at source

Section 56 - Draft-Bills-Reports - ELECTRONIC COMMERCE - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - Section 56 - CHAPTER - XIV ELECTRONIC COMMERCE 56. (1) Notwithstanding anything to the contrary co .....

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where the consideration with respect to such supplies is to be collected by the operator. Explanation.- For the purposes of this sub-section, the expression "net value of taxable supplies" shall mean the aggregate value of taxable supplies .....

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e said month. (2) The power to collect the amount specified in sub-section (1) shall be without prejudice to any other mode of recovery from the operator. The amount collected under sub-section (1) shall be paid to the account of the appropriate Gove .....

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containing the details of outward supplies of goods or services effected through it, including the supplies of goods or services returned through it, and the amount collected under sub-section (1) during a month, in such form and manner as may be pre .....

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or furnished under sub-section (4), in the manner prescribed. (5) The details of supplies furnished by every operator under sub-section (4), shall, in the manner and within the period prescribed, be matched with the corresponding details of outward s .....

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discrepancy shall be communicated to both persons in the manner and within the time as may be prescribed. (7) The amount in respect of which any discrepancy is communicated under subsection (7) and which is not rectified by the supplier in his valid .....

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ard supplies furnished by the supplier, in the manner as may be prescribed, in his return for the month succeeding the month in which the discrepancy is communicated. (8) The concerned supplier shall, in whose output tax liability any amount has been .....

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. (9) Any authority not below the rank of Joint Commissioner may serve a notice, either before or during the course of any proceeding under this Act, requiring the operator to furnish such details relating to- (a) supplies of goods or services effect .....

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