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of <h1>Puducherry GST Act: E-commerce Operators Must Report Exempt Supplies, No Tax at Source from October 1, 2023.</h1> The Government of Puducherry has issued a notification under the Puducherry Goods and Services Tax Act, 2017, requiring electronic commerce operators to adhere to specific procedures when facilitating the supply of goods by individuals exempt from registration. These operators must ensure that such individuals have an enrolment number and are restricted from making inter-State supplies. Additionally, operators are not to collect tax at source for these supplies but must report the transactions in FORM GSTR-8. This notification is effective from October 1, 2023, and applies to operators who finalize payments to the suppliers.
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