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    <title>Notified Electronic commerce operator as class of persons who shall follow special procedure in respect of supply of goods through it by persons exempted from obtaining registration (Karnataka)</title>
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    <description>Electronic commerce operators required to collect tax at source must allow supplies by exempted suppliers only if an enrolment number is allotted on the common portal, must not permit inter State supplies by such suppliers, must not collect tax at source in respect of those supplies, and must report the supplies in Form GSTR 8 electronically; where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator.</description>
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      <description>Electronic commerce operators required to collect tax at source must allow supplies by exempted suppliers only if an enrolment number is allotted on the common portal, must not permit inter State supplies by such suppliers, must not collect tax at source in respect of those supplies, and must report the supplies in Form GSTR 8 electronically; where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator.</description>
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