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Haryana Government Gazette

EXTRAORDINARY

Published by Authority

© Govt. of Haryana

No. 188-2023/Ext.] CHANDIGARH, FRIDAY, OCTOBER 27, 2023 (KARTIKA 5, 1945 SAKA)

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HARYANA GOVT. GAZ. (EXTRA.), OCT. 27, 2023 (KRTK. 5, 1945 SAKA)

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 27th October, 2023

No. 63/GST-2.— In exercise of the powers conferred by section 148 of the Haryana Goods and Services

Tax Act, 2017 (19 of 2017) (hereinafter referred to as the said Act), the Governor of Haryana, 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 special procedure in respect of

supply of goods made through it by the persons paying tax under section 10 of the said Act (hereinafter referred to

as the said person), namely: —

(i)

the electronic commerce operator shall not allow any inter-State supply of goods through it by the

said person;

(ii)

the electronic commerce operator shall collect tax at source under sub-section (1) of section 52 of the

said Act in respect of supply of goods made through it by the said person and pay to the Government

as per provisions of sub- section (3) of section 52 of the said Act; and

(iii)

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.

This notification shall come into force with effect from the 1st day of October, 2023.

DEVINDER SINGH KALYAN,

Principal Secretary to Government Haryana,

Excise and Taxation Department.

10675—C.S.—H.G.P., Pkl.