Electronic commerce operator procedure under GST restricts supplies by exempt persons, bars inter-State sales, and removes tax collection at source. Electronic commerce operators required to collect tax at source are brought within a special procedure for supplies of goods made through persons exempted from registration. Supplies may be allowed only if an enrolment number has been allotted on the common portal; inter-State supplies are barred; tax at source is not to be collected on such supplies; and the supplies must be reported electronically in FORM GSTR-8. Where multiple operators are involved, the operator finally releasing payment is treated as the relevant operator. The notification is effective from 1 October 2023.