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Collection of tax at source

Section 56 - Draft-Bills-Reports - ELECTRONIC COMMERCE - Goods and Services Tax - Section 56 - CHAPTER - XIV ELECTRONIC COMMERCE 56. (1) Notwithstanding anything to the contrary contained in the Act, every electronic commerce operator (hereinafter re .....

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ed 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 of goods or services, other than services notified under sub-section ( .....

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tion (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 Government by the operator within ten days after the end of the month in w .....

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ed 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 prescribed, within ten days after the end of such month. (4) The supplier .....

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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 supplies furnished by the concerned supplier registered under the Act. .....

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ithin 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 return or the operator in his statement for the month in which discre .....

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ibed, 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 added under sub-section (8), be liable to pay the tax payable in resp .....

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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 effected through such operator during any period, or (b) stock of goods held .....

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