https://www.taxtmi.com/notifications?id=140694 Special procedure is notified for electronic commerce operators handling supplies of goods made by persons exempted from registration. The operator must allow such supplies only where an enrolment number has been allotted, must not permit inter-State supplies, must not collect tax at source on those supplies, and must report the supplies in FORM GSTR-8. In multi-operator transactions, the operator who finally releases payment is treated as the relevant electronic commerce operator. en-us Mon, 21 Aug 2023 00:00:00 +0530 Mon, 20 Apr 2026 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140694 Special procedure is notified for electronic commerce operators handling supplies of goods made by persons exempted from registration. The operator must allow such supplies only where an enrolment number has been allotted, must not permit inter-State supplies, must not collect tax at source on those supplies, and must report the supplies in FORM GSTR-8. In multi-operator transactions, the operator who finally releases payment is treated as the relevant electronic commerce operator. Notifications GST - States Mon, 21 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140694