Special Procedure to be followed by the Electronic commerce operator as required to collect tax at source u/s 52 in respect of goods supplied through it by the person paying tax u/s 10

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..... RANCH) NOTIFICATION The 14th February, 2024 No. S.O. 14/P.A.5/2017/S.148/2024 .- In exercise of the powers conferred by section 148 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act 5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on being satisfied that it is necessary in the public interest so to do, on recommendations of the Council, .....

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..... nish 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 be deemed to have come into force on and with effect from the 1st day of October, 2023. VIKAS PRATAP, Additional Chief Secretary-cum- Financial Commissioner (Taxation) to Government of Punjab, Department .....

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