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of <h1>New Rules for E-commerce: Tax Collection Procedures Updated u/s 52 of CGST Act 2017, Effective October 1, 2023.</h1> The Central Government, under the Central Goods and Services Tax Act, 2017, has issued Notification No. 37/2023 detailing the special procedures for electronic commerce operators required to collect tax at source under section 52. Effective from October 1, 2023, these operators must ensure that goods are supplied only by persons with an enrolment number on the common portal and are prohibited from allowing inter-State supplies or collecting tax at source for these transactions. Additionally, operators must report these supplies in FORM GSTR-8. The term 'electronic commerce operator' refers to the operator who makes the final payment to the supplier.
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