Notification on Section 23 (2) of the Maharashtra Goods and Service Tax Act, 2017 (dated 22/08/2023) – Government of Maharashtra
View Pdf– Notification on Section 23 (2) of the Maharashtra Goods and Service Tax Act, 2017 (dated 22/08/2023) – Government of Maharashtra.
- The persons making supplies of goods through an electronic commerce operator who is required to collect tax at source and having aggregate turnover in the preceding financial year and current financial year not exceeding the amount of aggregate turnover above which a supplier is liable to registered section 22(1) of the said act, as the category of persons exempted from registration subject to certain conditions. This notification shall come into force with effect from the 1st day of October, 2023. Please refer notification for more details.
