https://www.taxtmi.com/notifications?id=140541 Electronic commerce operators required to collect tax at source under section 52 must allow supplies by exempted persons only if an enrolment number is allotted on the common portal; must not allow any inter State supply by such persons; must not collect tax at source under section 52 in respect of such supplies; and must furnish details of those supplies in FORM GSTR 8. Where more than one operator is involved, the operator who finally releases payment to the exempt supplier is treated as the electronic commerce operator for these obligations. The procedure is effective from 1 October 2023. en-us Fri, 04 Aug 2023 00:00:00 +0530 Mon, 06 Nov 2023 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140541 Electronic commerce operators required to collect tax at source under section 52 must allow supplies by exempted persons only if an enrolment number is allotted on the common portal; must not allow any inter State supply by such persons; must not collect tax at source under section 52 in respect of such supplies; and must furnish details of those supplies in FORM GSTR 8. Where more than one operator is involved, the operator who finally releases payment to the exempt supplier is treated as the electronic commerce operator for these obligations. The procedure is effective from 1 October 2023. Notifications GST Fri, 04 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140541