Duty D12-2JN, published by GST Policy Wing, Central Board of Indirect Taxes and Customs [D12-2JN]

As at 7 September 2026. In force from 1 October 2018.

Record CBIC/GST/DUTY/52, published 1 October 2018. Synthetic record: the register composed these words to show what the department could publish. No department published them.

Cite: Duty CBIC/GST/DUTY/52, GST Policy Wing, Central Board of Indirect Taxes and Customs [D12-2JN]. Machine: D12-2JN.

Addressee: Every electronic commerce operator, not being an agent.

Required: Collect tax at source at a rate not exceeding one per cent of the net value of taxable supplies made through it by other suppliers.

Period: Collected amount paid within ten days after the end of the month of collection.

Form: Form GSTR-8.

Source: Section 52, Central Goods and Services Tax Act, 2017 [S10-7RB].

Penalty provision: Section 122, Central Goods and Services Tax Act, 2017 [S10-A39].

Published by: GST Policy Wing, Central Board of Indirect Taxes and Customs.

In force: from 1 October 2018.