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of <h1>Manipur GST Update: E-Commerce Operators Must Follow New Rules for Composition Taxpayers' Goods Starting Oct 1, 2023.</h1> The Government of Manipur has issued a notification under section 148 of the Manipur Goods and Services Tax Act, 2017, detailing a special procedure for electronic commerce operators handling goods supplied by composition taxpayers. Effective October 1, 2023, these operators are prohibited from facilitating inter-State supply of goods by such taxpayers. They must collect tax at source under section 52(1) and remit it to the government as per section 52(3). Additionally, operators are required to submit supply details in FORM GSTR-8 electronically on the common portal.
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