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of <h1>Andhra Pradesh GST Act: New Rules for E-commerce Operators on Unregistered Seller Supplies Effective October 1, 2023.</h1> The Andhra Pradesh Government has issued a notification under the Andhra Pradesh Goods and Services Tax Act, 2017, detailing a special procedure for electronic commerce operators regarding the supply of goods by unregistered persons. Effective October 1, 2023, operators must ensure that such persons have an enrolment number on the common portal and prohibit inter-State supplies. Operators are exempt from collecting tax at source for these supplies and must report details in FORM GSTR-8. The term 'electronic commerce operator' refers to the operator responsible for final payment release in multi-operator transactions.
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