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    <title>Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers</title>
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    <description>The notification requires an electronic commerce operator liable for tax at source to prohibit interstate supplies by composition taxpayers through its platform, collect tax at source on their supplies and remit it to the Government, and file details of such supplies electronically in FORM GSTR-8 on the common portal.</description>
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      <description>The notification requires an electronic commerce operator liable for tax at source to prohibit interstate supplies by composition taxpayers through its platform, collect tax at source on their supplies and remit it to the Government, and file details of such supplies electronically in FORM GSTR-8 on the common portal.</description>
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