Notification No. 36/2023
Date: August 4, 2023
Subject: Special procedure for electronic commerce operators supplying goods on behalf of composition taxpayers.
Description:
This notification prescribes a special procedure for e-commerce operators facilitating supply of goods by composition taxpayers. Inter-State supply of goods through such operators is prohibited. The operator is required to collect tax at source and report supply details in FORM GSTR-8. Compliance responsibilities are specifically cast on the electronic commerce operator.
Effective Date:
1 October 2023