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CGST ACT, 2017
[Amended upto 2023]

CHAPTER X  -  PAYMENT OF TAX

Alert:
This Section contains amendments, which are not effective yet. Kindly check the effective dates of amendments carefully.

Section 52 - Collection of tax at source.

For Every electronic commerce operator, not being an agent shall collect an amount calculated at a half per cent of net value of intra-state taxable supplies made through it by other suppliers where consideration with respect to such suppliers is to be collected by said operator see Notification No. 52/2018 Central Tax dated 20 Sep, 2018

For Every electronic commerce operator, not being an agent shall collect an amount calculated at a half per cent of net value of intra-state taxable supplies made through it by other suppliers where consideration with respect to such suppliers is to be collected by said operator see Notification No. 12/2018 Union Territory Tax dated 28 Sep, 2018

For Every electronic commerce operator, not being an agent shall collect an amount calculated at a half per cent of net value of intra-state taxable supplies made through it by other suppliers where consideration with respect to such suppliers is to be collected by said operator see Notification No. 02/2018 Integrated Tax dated 20 Sep, 2018

For Every electronic commerce operator, not being an agent shall collect an amount calculated at a half per cent of net value of intra-state taxable supplies made through it by other suppliers where consideration with respect to such suppliers is to be collected by said operator see Notification No. 13/2018 Union Territory Tax dated 28 Sep, 2018

For collection of tax at source by tea board of india see Circular No. 74/48/2018-GST Central Tax dated 5 Nov, 2018

See

Section 9,

 

Section 37,

 

Section 50,

 

Section 122,

 

Rule 68,

 

Rule 78,

 

Rule 79,

 

GST REG-01,

 

GST REG-02,

 

GST REG-07,

 

GST REG-08,

 

GSTR-8,

 

GST PMT-01,

 

GST PMT-03,

 

GST PMT-04,

 

GST PMT-05,

 

GST PMT-06,

 

GST PMT-07,

 

GST PMT-09,

 

GST DRC-01,

 

GST DRC-01A,

 

GST DRC-01A,

 

GST DRC-02,

 

GST DRC-03,

 

GST DRC-04,

 

GST DRC-05,

 

GST DRC-06,

 

GST DRC-07,

 

Rule 8,

 

Rule 12,

 

Rule 60,

 

Rule 61,

 

Rule 67,

 

Rule 80,

 

Rule 85,

 

Rule 87,

 

Rule 142,

 

Section 37,

 

Section 38,

 

Section 39,

 

Section 44,

 

Section 122,

 

Section 168,