https://www.taxtmi.com/notifications?id=141429 Electronic commerce operators required to collect tax at source are notified as a class of persons subject to a special procedure for supplies of goods made through them by persons exempted from registration and allotted an enrolment number on the common portal. The operator may permit such supplies only where the enrolment number has been issued, must not permit inter-State supplies through the platform, must not collect tax at source on such supplies, and must report the supplies electronically in FORM GSTR-8 on the common portal. en-us Thu, 19 Oct 2023 00:00:00 +0530 Tue, 23 Jun 2026 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=141429 Electronic commerce operators required to collect tax at source are notified as a class of persons subject to a special procedure for supplies of goods made through them by persons exempted from registration and allotted an enrolment number on the common portal. The operator may permit such supplies only where the enrolment number has been issued, must not permit inter-State supplies through the platform, must not collect tax at source on such supplies, and must report the supplies electronically in FORM GSTR-8 on the common portal. Notifications GST - States Thu, 19 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141429