https://www.taxtmi.com/notifications?id=141644 Electronic commerce operators required to collect tax at source are brought within a special procedure for supplies of goods made through persons exempted from registration. Supplies may be allowed only if an enrolment number has been allotted on the common portal; inter-State supplies are barred; tax at source is not to be collected on such supplies; and the supplies must be reported electronically in FORM GSTR-8. Where multiple operators are involved, the operator finally releasing payment is treated as the relevant operator. The notification is effective from 1 October 2023. en-us Fri, 24 Nov 2023 00:00:00 +0530 Sat, 20 Jun 2026 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=141644 Electronic commerce operators required to collect tax at source are brought within a special procedure for supplies of goods made through persons exempted from registration. Supplies may be allowed only if an enrolment number has been allotted on the common portal; inter-State supplies are barred; tax at source is not to be collected on such supplies; and the supplies must be reported electronically in FORM GSTR-8. Where multiple operators are involved, the operator finally releasing payment is treated as the relevant operator. The notification is effective from 1 October 2023. Notifications GST - States Fri, 24 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141644