Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 36/2023-Central Tax to notify Electronic Commerce Operators (ECOs) as the class of persons who shall follow the following special procedure in respect of supply of goods made through them by composition taxpayers.

Special procedure to be followed by the ECO’s are:

1. ECOs shall not allow any inter-state supply of goods through it by the said person.

2. ECOs shall collect tax at source in respect of supply of goods made through it by the said person and pay to the Government.

3. ECOs are required to file FORM GSTR-8 electronically on the common portal to furnish the details of supplies of goods made through it by the said person.

The said Notification will be effective from 1st day of October, 2023.

Source: Central Board of Indirect taxes and Customs (CBIC)