GST Notification 37/2023-Central Tax dt. 04-August-2023
GST Notification – 37/2023:
The CBIC notify special procedure for e Commerce operators for goods supplied through them by unregistered person –
- E Commerce Operators can only allow supplies if the unregistered person has an enrolment number on the common portal
- The operator cannot allow inter-State supply of goods,
- TCS shall not be collected by E Commerce operator on this supply and
- Mandatory submission of details in form GSTR -8 on common Portal. If multiple operators are involved in an single supply of goods, the operator who have released the final payment is considered responsible for this process.
This notification will be applicable from 1st October 2023.
