Special Procedure to be followed by the Electronic commerce operator as required to collect tax at source u/s 52 in respect of goods supplied through it by the person paying tax u/s 10 - 36/2023 - Central GST (CGST)

E-commerce platforms must follow new GST rules for tax collection and reporting u/ss 148 and 52 from October 2023.

The Central Government, under section 148 of the Central Goods and Services Tax Act, 2017, mandates electronic commerce operators to follow a special procedure for collecting tax at source under section 52. Effective from October 1, 2023, these operators must not permit inter-State supply of goods by persons paying tax under section 10. They are required to collect tax at source for goods supplied through them and remit it to the Government as per section 52(3). Additionally, they must electronically submit supply details in FORM GSTR-8 on the common portal.