GST Notification 36/2023 | GST Notification 36/2023-Central Tax dt. 04-August-2023

GST Notification 36/2023-Central Tax dt. 04-August-2023

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.

Swati Ajmera
Swati Ajmera

Swati Ajmera is a Chartered Accountant with 10 years of experience in Direct and Indirect taxation, Assessment, and Audit. Her current role at IRIS as a GST Consultant involves active participation in product development for the IRIS LMS Software, showcasing her proficiency in software development within the taxation domain. She has a deep understanding of litigation process with drafting appropriate replies by understanding the critical litigation matters. Proficiency in clients handling for litigation related queries and has been actively involved in providing support and solution in this area.

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