GST Notification 37/2023 | GST Notification 37/2023-Central Tax dt. 04-August-2023

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 –

  1. E Commerce Operators can only allow supplies if the unregistered person has an enrolment number on the common portal
  2. The operator cannot allow inter-State supply of goods,
  3. TCS shall not be collected by E Commerce operator on this supply and
  4. 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.

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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