https://www.taxtmi.com/notifications?id=140799 The electronic commerce operator required to collect tax at source shall allow exempt persons to supply goods through the platform only if an enrolment number is allotted on the common portal, shall not allow inter state supplies by those persons, shall not collect tax at source under section 52(1) for those supplies, and shall furnish supply details in FORM GSTR-8 electronically. Where multiple operators are involved, the operator who finally releases payment to the exempt person is deemed the electronic commerce operator. en-us Fri, 04 Aug 2023 00:00:00 +0530 Thu, 21 Sep 2023 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140799 The electronic commerce operator required to collect tax at source shall allow exempt persons to supply goods through the platform only if an enrolment number is allotted on the common portal, shall not allow inter state supplies by those persons, shall not collect tax at source under section 52(1) for those supplies, and shall furnish supply details in FORM GSTR-8 electronically. Where multiple operators are involved, the operator who finally releases payment to the exempt person is deemed the electronic commerce operator. Notifications GST - States Fri, 04 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140799