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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 unregistered persons</title>
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    <description>Electronic commerce operators required to collect tax at source must allow supplies by exempted unregistered persons only if an enrolment number is allotted on the common portal, must not permit inter-State supplies by those persons, must not collect tax at source for such supplies, and must furnish details of those supplies electronically in FORM GSTR-8; where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator for these obligations.</description>
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      <description>Electronic commerce operators required to collect tax at source must allow supplies by exempted unregistered persons only if an enrolment number is allotted on the common portal, must not permit inter-State supplies by those persons, must not collect tax at source for such supplies, and must furnish details of those supplies electronically in FORM GSTR-8; where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator for these obligations.</description>
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