Electronic commerce operator obligations: require enrolment, bar inter State supplies by exempt sellers, no tax at source, report in GSTR 8. Notifies a special procedural regime requiring electronic commerce operators to allow supplies by exempted persons only if an enrolment number exists on the common portal, to prohibit inter State supplies by such persons, not to collect tax at source under section 52 for those supplies, and to furnish details of those supplies in FORM GSTR 8; where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator; effective from 1 October 2023.