Electronic commerce operators face special GST procedure for composition taxpayers' goods supplies, including tax collection and GSTR-8 reporting. Electronic commerce operators required to collect tax at source must follow a special procedure for supplies of goods made through them by composition taxpayers. The procedure bars inter-State supply of goods through the operator, requires collection and payment of tax at source under the Goods and Services Tax framework, and mandates furnishing supply details electronically in FORM GSTR-8 on the common portal. The notification applies from 1 October 2023.