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of <h1>Himachal Pradesh GST Act: E-commerce Operators Must Follow New Rules for Exempt Suppliers, Effective October 1, 2023.</h1> The Government of Himachal Pradesh has issued a notification under the Himachal Pradesh Goods and Services Tax Act, 2017, specifying that electronic commerce operators must follow a special procedure for goods supplied by persons exempted from registration. These operators must ensure that such persons have an enrolment number on the common portal and are restricted from making inter-state supplies. They are also exempted from collecting tax at source for these supplies but must report the details in FORM GSTR-8. The notification is effective from October 1, 2023, and applies to operators who release payments for these supplies.
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