Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers.

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..... mber 2023. NOTIFICATION Notification No. 36/2023-State Tax Maharashtra Goods and Services Tax Act, 2017. No. GST.1023/C.R.44 /Taxation-1. In exercise of the powers conferred by section 148 of the Maharashtra Goods and Services Tax Act, 2017, (Mah.XLIII of 2017), (hereinafter referred to as the said Act), the Government of Maharashtra, on the recommendations of the Council, he .....

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..... ator 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. 2. This notification shall come into force with effect from the 1st day of October, 2023. By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government. - Notification Tax Managem .....

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