Electronic commerce operator compliance for exempt suppliers: enrolment, no inter-State supply, no tax collection at source, and GSTR-8 reporting. Electronic commerce operators required to collect tax at source are notified as a class of persons subject to a special procedure for supplies of goods made through them by persons exempted from registration and allotted an enrolment number on the common portal. The operator may permit such supplies only where the enrolment number has been issued, must not permit inter-State supplies through the platform, must not collect tax at source on such supplies, and must report the supplies electronically in FORM GSTR-8 on the common portal.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Electronic commerce operator compliance for exempt suppliers: enrolment, no inter-State supply, no tax collection at source, and GSTR-8 reporting.
Electronic commerce operators required to collect tax at source are notified as a class of persons subject to a special procedure for supplies of goods made through them by persons exempted from registration and allotted an enrolment number on the common portal. The operator may permit such supplies only where the enrolment number has been issued, must not permit inter-State supplies through the platform, must not collect tax at source on such supplies, and must report the supplies electronically in FORM GSTR-8 on the common portal.
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