The Andhra Pradesh Goods and Services Tax Act, 2017- To notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons - G.O.Ms.No.400 - Andhra Pradesh SGST

Electronic commerce operator procedures: conditions for allowing supplies by unregistered exempt persons, TCS exemption and reporting obligations.

Notification requires electronic commerce operators who are TCS persons to permit supplies by exempt unregistered suppliers only if an enrolment number is allotted on the common portal, to prohibit inter-State supplies by such suppliers, not to collect tax at source on those supplies, and to furnish supply details in FORM GSTR-8; where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator.