https://www.taxtmi.com/notifications?id=140733 Prescribes that an electronic commerce operator shall allow supplies by an exempt unregistered person only if an enrolment number is allotted on the common portal; shall prohibit any inter state supplies by that person; shall not collect tax at source for such supplies; and shall furnish details of those supplies in FORM GSTR 8 electronically. Where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator for these purposes. The procedures take effect from 1 October, 2023. en-us Mon, 04 Sep 2023 00:00:00 +0530 Sat, 09 Sep 2023 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140733 Prescribes that an electronic commerce operator shall allow supplies by an exempt unregistered person only if an enrolment number is allotted on the common portal; shall prohibit any inter state supplies by that person; shall not collect tax at source for such supplies; and shall furnish details of those supplies in FORM GSTR 8 electronically. Where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator for these purposes. The procedures take effect from 1 October, 2023. Notifications GST - States Mon, 04 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140733