https://www.taxtmi.com/notifications?id=140654 Notification mandates that electronic commerce operators permit supplies by persons exempted from registration only if an enrolment number is allotted on the common portal; prohibits inter State supplies by such persons through the operator; relieves the operator from collecting tax at source under section 52(1) for those supplies; and requires the operator to report such supplies in FORM GSTR 8. In multi-operator transactions, the operator who finally releases payment is treated as the electronic commerce operator for these obligations. en-us Wed, 16 Aug 2023 00:00:00 +0530 Fri, 25 Aug 2023 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140654 Notification mandates that electronic commerce operators permit supplies by persons exempted from registration only if an enrolment number is allotted on the common portal; prohibits inter State supplies by such persons through the operator; relieves the operator from collecting tax at source under section 52(1) for those supplies; and requires the operator to report such supplies in FORM GSTR 8. In multi-operator transactions, the operator who finally releases payment is treated as the electronic commerce operator for these obligations. Notifications GST - States Wed, 16 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140654