Electronic commerce operator procedures require enrolment, bar inter state supplies, waive TCS collection, and mandate GSTR 8 reporting. The notification requires electronic commerce operators to allow supplies by exempted suppliers only if an enrolment number exists on the common portal, to forbid inter State supplies by such suppliers, to refrain from collecting tax at source under section 52(1) for those supplies, and to furnish details of such supplies in FORM GSTR 8; where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Electronic commerce operator procedures require enrolment, bar inter state supplies, waive TCS collection, and mandate GSTR 8 reporting.
The notification requires electronic commerce operators to allow supplies by exempted suppliers only if an enrolment number exists on the common portal, to forbid inter State supplies by such suppliers, to refrain from collecting tax at source under section 52(1) for those supplies, and to furnish details of such supplies in FORM GSTR 8; where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator.
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