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<h1>Bihar Tax Dept Sets New Rules for E-Commerce Operators on Goods from Unregistered Suppliers, Effective Oct 1, 2023.</h1> The notification from the Bihar Commercial Tax Department, dated October 16, 2023, outlines a special procedure for electronic commerce operators regarding goods supplied by unregistered persons. As per the Bihar Goods and Services Tax Act, 2017, these operators must ensure that such suppliers have an enrollment number on the common portal and are restricted from making inter-State supplies. The operators are exempt from collecting tax at source for these transactions but must report them in FORM GSTR-8. The term 'electronic commerce operator' refers to the entity that processes the final payment to the supplier. This notification is effective from October 1, 2023.