https://www.taxtmi.com/notifications?id=146749 Electronic commerce operators required to collect tax at source must permit goods supplies by registration-exempt persons only after allotment of an enrolment number on the common portal. They must prohibit inter-State supplies, refrain from collecting tax at source on those supplies, and electronically report supply details in FORM GSTR-8. Where multiple operators are involved, these obligations apply to the operator that finally releases payment to the supplier. en-us Fri, 27 Oct 2023 00:00:00 +0530 Sat, 29 Aug 2026 12:45:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146749 Electronic commerce operators required to collect tax at source must permit goods supplies by registration-exempt persons only after allotment of an enrolment number on the common portal. They must prohibit inter-State supplies, refrain from collecting tax at source on those supplies, and electronically report supply details in FORM GSTR-8. Where multiple operators are involved, these obligations apply to the operator that finally releases payment to the supplier. Notifications GST - States Fri, 27 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146749