GST Notification – 36/2023:

The notification states unique procedure for eCommerce operators for goods supplied through them by composition taxpayers.
(i) Interstate supply shall not be allowed by the taxpayer,
(ii) the electronic commerce operator shall collect tax at source under sub-section (1) of section 52 of the Act in respect of supply of goods made through it by the composition taxpayer and pay to the Government and
(iii) E Commerce operator will mandatory submit details of supply made through them by composition taxpayer in FORM GSTR-8 on the common portal. This notification shall come into force with effect from the 1st day of October, 2023.