Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 37/2023-Central Tax to notify Electronic Commerce Operator (ECO) as the class of persons who shall follow the following special procedure in respect of supply of goods made through it by the persons exempted from obtaining registration under GST.
1.Special procedure to be followed by the ECOs are:
a) ECO shall allow the supply of goods through it by the said person only if enrolment number has been allotted on the common portal to the person exempted from obtaining registration.
b) ECO shall not allow any inter-State supply of goods through it by the said person.
c) There shall be no collection of tax at source by ECO in respect of the supply of goods made through it by the said person.
d) ECOs are required to file FORM GSTR-8 electronically on the common portal in order to furnish the details of supplies of goods made through it by the said person.
2. In case of involvement of multiple ECOs in a single supply of goods through electronic commerce operator platform, “the electronic commerce operator” shall mean the ECO who finally releases the payment to the said person for the respective supply made by the said person through him.
The said Notification will be effective from 1st day of October, 2023.
Source: Central Board of Indirect Taxes and Customs (CBIC)
