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of <h1>Uttar Pradesh GST Act Update: E-commerce Operators Must Follow New Procedures for Exempt Suppliers Starting October 2023.</h1> The Uttar Pradesh government has issued a notification under the Uttar Pradesh Goods and Services Tax Act, 2017, regarding electronic commerce operators. Effective from October 1, 2023, these operators must follow specific procedures for goods supplied by individuals exempt from registration. They must ensure the supplier has an enrollment number, prohibit inter-State supply, refrain from collecting tax at source, and report transactions using FORM GSTR-8 on the common portal. If multiple operators are involved, the one releasing payment is responsible for compliance. This notification was ordered by the Governor on the Council's recommendation.
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