CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018
Section 12 - Amendment of section 24
Amendment to Section 24: Tax Collection by E-Commerce Operators
The amendment to Section 24 of the principal Act involves a change in clause (x). Specifically, it adds the requirement for e-commerce operators, who are responsible for collecting tax at source, to be mentioned explicitly. This is achieved by inserting the words "who is required to collect tax at source under section 52" after the term "commerce operator." This change clarifies the obligations of e-commerce operators concerning tax collection and aligns it with the provisions of Section 52.
Note: It is an AI generated summary for reference purpose only.
Amendment of section 24.
12. In section 24 of the principal Act, in clause (x), after the words “commerce operator”, the words and figures “who is required to collect tax at source under section 52” shall be inserted.
