https://www.taxtmi.com/notifications?id=141429 Notification prescribes that an electronic commerce operator required to collect tax at source must allow supplies by persons exempt from registration only if an enrolment number exists on the common portal, must not permit inter-State supplies by such persons, must not collect tax at source under section 52 for those supplies, and must report the supplies in FORM GSTR-8 electronically. Where multiple operators participate, the operator who finally releases payment is treated as the electronic commerce operator for these obligations. en-us Thu, 19 Oct 2023 00:00:00 +0530 Thu, 18 Jan 2024 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=141429 Notification prescribes that an electronic commerce operator required to collect tax at source must allow supplies by persons exempt from registration only if an enrolment number exists on the common portal, must not permit inter-State supplies by such persons, must not collect tax at source under section 52 for those supplies, and must report the supplies in FORM GSTR-8 electronically. Where multiple operators participate, the operator who finally releases payment is treated as the electronic commerce operator for these obligations. Notifications GST - States Thu, 19 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141429