Notification No. 37/2023
Date: August 4, 2023
Subject: Special procedure for e-commerce operators supplying goods on behalf of unregistered suppliers.
Description:
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