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<h1>New rules for e-commerce: Unregistered sellers need portal enrolment, can't make inter-State sales. Report in FORM GSTR-8.</h1> The notification outlines a special procedure for electronic commerce operators regarding the supply of goods by unregistered persons through their platforms. Effective from October 1, 2023, these operators must ensure that unregistered persons have an enrolment number on the common portal and are restricted from making inter-State supplies. They are exempt from collecting tax at source for these transactions but must report them in FORM GSTR-8. When multiple operators are involved, the one making the final payment is responsible for compliance. This is issued under the Mizoram Goods and Services Tax Act, 2017.