Special Procedure Notified which Shall be Adopted by ECOs w.r.t Supplies made by Unregistered Persons | Notification
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Notification No. 37/2023- Central Tax dated August 4th, 2023
The CBIC has issued notification to notify a special procedure for electronic commerce operators (ECOs) in respect of supply of goods made through it by the persons exempted from obtaining registration.
In the notification, it is provided that ECOs shall allow the supply of goods through it by such persons only if enrolment number has been allotted on the common portal to them and shall not allow them any inter-State supply of goods through it. Also, the ECOs shall not collect tax at source from them but furnish the details of supplies of goods made through it by such persons in the statement in FORM GSTR-8. This notification shall be effective from October 1st, 2023.
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