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of <h1>Meghalaya Sets E-commerce Rules: Enrolment Required for Suppliers, No Inter-state Sales Allowed, Report in FORM GSTR-8.</h1> The Government of Meghalaya has issued a notification outlining a special procedure for electronic commerce operators regarding goods supplied by unregistered persons. Effective from October 1, 2023, these operators must ensure that such suppliers have an enrolment number on the common portal and prohibit inter-state supplies by them. They are exempt from collecting tax at source under section 52 for these transactions but must report details in FORM GSTR-8. If multiple operators are involved, the one making the final payment to the supplier is responsible for compliance.
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