Tax Collection at Source: e-commerce operators must follow special procedures for supplies by persons exempted from registration. Electronic commerce operators notified to follow a special procedure for supplies by persons exempted from registration: allow such supplies only if the supplier has an enrolment number on the common portal; prohibit inter-State supplies by such persons; refrain from collecting tax at source under section 52 for those supplies; and furnish supply details in FORM GSTR-8 electronically. Where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator for these obligations. This procedure is effective from 1 October 2023.
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Tax Collection at Source: e-commerce operators must follow special procedures for supplies by persons exempted from registration.
Electronic commerce operators notified to follow a special procedure for supplies by persons exempted from registration: allow such supplies only if the supplier has an enrolment number on the common portal; prohibit inter-State supplies by such persons; refrain from collecting tax at source under section 52 for those supplies; and furnish supply details in FORM GSTR-8 electronically. Where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator for these obligations. This procedure is effective from 1 October 2023.
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