Electronic commerce operator obligations: restrict unregistered sellers' interstate supplies, require enrolment, TCS exemption and GSTR 8 reporting. Prescribes that an electronic commerce operator shall allow supplies by an exempt unregistered person only if an enrolment number is allotted on the common portal; shall prohibit any inter state supplies by that person; shall not collect tax at source for such supplies; and shall furnish details of those supplies in FORM GSTR 8 electronically. Where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator for these purposes. The procedures take effect from 1 October, 2023.