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la[;k 1164@X;kjg-2&23-9¼47½-17-Vh0lh0-233-m0iz0vf/k0-1-2017-vkns'k ¼292½-2023 y[kuÅ] 21 flrEcj] 2023
vf/klwpuk
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¼ii½ bysDVª¨fud okf.kT; çpkyd mDr O;fDr }kjk blds ek/;e ls dh xbZ eky¨a dh iwfrZ ds laca/k esa mDr vf/kfu;e dh /kkjk 52 dh mi/kkjk ¼1½ ds v/khu lz¨r ij dj dk laxzg.k djsxk v©j mDr vf/kfu;e dh /kkjk 52 dh mi/kkjk ¼3½ ds mica/k¨ ds vuqlkj ljdkj d¨ lank; djsxk( v©j
¼iii½ bysDVª¨fud okf.kT; çpkyd mDr O;fDr }kjk blds ek/;e ls dh xbZ eky¨a dh iwfrZ ds C;©js lkekU; i¨VZy ij bySDVªkfud :i ls ç:i th,lVhvkj&8 esa fooj.k ds :i esa çLrqr djsxkA
2&;g vf/klwpuk fnukad 1 vDVwcj] 2023 ls izo`Rr g¨sxhA
vkKk ls] 2 mRrj izns'k vlk/kkj.k xtV] 21 flrEcj] 2023 IN pursuance of the provision of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of Government notification no. 1164@XI-2–23-9 ¼47½-17-T.C.-233-U.P. Act-1-2017-Order ¼292½-2023, dated September 21, 2023 :
No. 1164@XI-2–23-9 ¼47½-17-T.C.-233-U.P. Act-1-2017-Order ¼292½-2023
Dated Lucknow, September 21, 2023
IN exercise of the powers conferred by section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) (hereinafter referred to as the "said Act"), the Governor, 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 througth 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 protal.
2. This notification shall come into force with effect from the Ist day of October, 2023.
By order,
NITIN RAMESH GOKARN,
Apar Mukhya Sachiv.