Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons

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..... , 2023 In exercise of the powers conferred by section 148 of the Rajasthan Goods and Services Tax Act, 2017 (Act no. 9 of 2017) (hereinafter referred to as the said Act), the State Government, on the recommendations of the Council, hereby notifies the electronic commerce operator who is required to collect tax at source under section 52 as the class of persons who shall follow the following sp .....

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..... erson; and (iv) 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. 2. Where multiple electronic commerce operators are involved in a single supply of goods through electronic commerce operator platform, the electronic commerce operator shall mean the electr .....

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