This notification lays down a special procedure for e-commerce operators supplying goods on behalf of persons exempted from GST registration under Notification No. 34/2023. Supply is permitted only after allotment of an enrolment number. Inter-State supplies are restricted and tax collection at source is not required. Supply details must be furnished in FORM GSTR-8.

Effective Date:
1 October 2023

Previous Notification:
Notification No. 34/2023 – Central Tax dated 31.07.2023