Office Memorandum No. 4736/2022/CTD of the Commercial Taxes Department, Government of Maharashtra dated 19th March, 2022 on the operation of an electronic commerce platform [C17-T91]
As at 6 September 2026. In force. No commencement recorded.
No. 4736/2022/CTD
GOVERNMENT OF MAHARASHTRA
Commercial Taxes Department, Government of Maharashtra
Mumbai, dated the 19th March, 2022
OFFICE MEMORANDUM
Subject: The operation of an electronic commerce platform by electronic commerce operators under the Maharashtra Value Added Tax Act, 2005, regarding.
1. The undersigned is directed to say that references have been received in the Commercial Taxes Department, Government of Maharashtra on the manner in which the operation of an electronic commerce platform by electronic commerce operators is to be regulated under the Maharashtra Value Added Tax Act, 2005.
2. The matter has been examined. Every electronic commerce operator carrying on the operation of an electronic commerce platform shall make an application in Form GST DRC-03 to the proper officer within ninety days, accompanied by a fee of two thousand rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the operation of an electronic commerce platform is undertaken, and the proper officer shall dispose of it within ninety days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Commercial Taxes Department, Government of Maharashtra.
(Secretary to Government)
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