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of <h1>E-commerce operator must follow special TCS procedure for exempt suppliers: enrolment required, no inter-State sales, report in FORM GSTR-8</h1> An electronic commerce operator required to collect tax at source must follow a special procedure for goods supplied through its platform by persons exempt from registration under the applicable notification: the operator may permit such supplies only if the supplier has an enrolment number on the common portal; must prohibit any inter-State supplies by that supplier; shall not collect tax at source on those supplies; and must report such supplies in FORM GSTR-8 on the common portal. If multiple operators are involved, the operator who finally releases payment to the supplier is treated as the electronic commerce operator. The procedure is effective from 1 October 2023.
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