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Section 85 in Finance Act, 2020 [Entire Act]

October, 2020, namely:- '194O. Payment of certain sums by e-commerce operator to e-commerce participant.-(1) Notwithstanding anything to the contrary contained ... e-commerce operator" means a person who owns, operates or manages digital or electronic facility or platform for electronic commerce; (c) "e-commerce participant" means
Union of India - Section Cites 0 - Cited by 0

Section 78 in The Central Goods and Services Tax Rules, 2017 [Entire Act]

Services Tax Rules, 2017 78. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier. - The following details relating ... supplies made through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier
Union of India - Section Cites 0 - Cited by 0
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