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Taxation Madhya Pradesh Ministry of Finance Madhya Pradesh Goods and Services Tax Act, 2017

Special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons

01-Sep-2023 | CT 37

Government of Madhya Pradesh has issued a Notification outlining a special procedure to be followed by electronic commerce operators in relation to the supply of goods by unregistered individuals, effective from 1st October 2023. According to this notification: 1. Electronic commerce operators required to collect tax at source under section 52 of the Act are mandated to follow a special procedure for the supply of goods made through them by unregistered individuals. 2. The electronic commerce operator is allowed to facilitate the supply of goods by the unregistered individual only if an enrolment number has been allotted to the said person on the common portal. 3. The electronic commerce operator is prohibited from enabling any inter-state supply of goods by the unregistered person. 4. The electronic commerce operator is not required to collect tax at source under sub-section (1) of section 52 of the Act for the supply of goods made through them by the unregistered person. 5. The electronic commerce operator must electronically furnish the details of supplies of goods made through them by the unregistered person in the statement in FORM GSTR-8 on the common portal.

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