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of <h1>Haryana Issues New Rules for E-Commerce Operators on Unregistered Suppliers u/s 148, HGST Act 2017.</h1> The Haryana Government has issued a notification under section 148 of the HGST Act, 2017, specifying procedures for electronic commerce operators regarding goods supplied by unregistered persons. Effective from October 1, 2023, operators must ensure these suppliers have an enrolment number, prohibit inter-State supplies, and refrain from collecting tax at source for these transactions. Operators must report such supplies in FORM GSTR-8. If multiple operators are involved, the one releasing payment is responsible for compliance. This notification aims to streamline tax processes for unregistered suppliers using e-commerce platforms.
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