https://www.taxtmi.com/notifications?id=144085 Electronic commerce operators must allow supplies by composition-exempt persons only if an enrolment number is allotted on the common portal, must not permit inter-State supplies by such persons, must not collect tax at source under section 52(1) for those supplies, and must electronically report the supplies in FORM GSTR-8. Where multiple operators are involved, the operator who finally releases payment to the supplier is treated as the electronic commerce operator for these obligations. en-us Mon, 11 Aug 2025 00:00:00 +0530 Thu, 11 Sep 2025 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=144085 Electronic commerce operators must allow supplies by composition-exempt persons only if an enrolment number is allotted on the common portal, must not permit inter-State supplies by such persons, must not collect tax at source under section 52(1) for those supplies, and must electronically report the supplies in FORM GSTR-8. Where multiple operators are involved, the operator who finally releases payment to the supplier is treated as the electronic commerce operator for these obligations. Notifications GST - States Mon, 11 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=144085