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Taxation Central Ministry of Finance Central Goods and Services Tax Act, 2017

Special procedure to be followed by E-commerce operators in respect of supply of goods by Unregistered Persons on their platform w.e.f. 1st October 2023

04-Aug-2023 | No. 37/2023 - Central Tax

CBIC has issued a circular with respect to the special procedure to be followed by E-commerce operators in respect of supply of goods by Unregistered Persons on their platform with effect from 1st October 2023. By virtue of this circular, the special procedure in respect of supply of goods made through it by the persons exempted from obtaining registration are given below: 1. The electronic commerce operator shall allow the supply of goods through it by the said person only if enrolment number has been allotted on the common portal to the said person; 2. The electronic commerce operator shall not allow any inter-State supply of goods through it by the said person; 3. The electronic commerce operator shall not collect tax at source under Section 52(1) in respect of supply of goods made through it by the said person; and 4. The electronic commerce operator shall furnish the details of supplies of goods made through it by the said person in the statement in Form GSTR-8 electronically on the common portal. Further, where the multiple electronic commerce operators are involved in a single supply of goods through electronic commerce operator platform, the electronic commerce operator shall mean the electronic commerce operator who finally releases the payment to the said person for the said supply made by the said person through him.

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