CBIC directions for e-commerce operators

The Central Board of Indirect Taxes and Customs on 4th August, 2023 has issued following directions for e-commerce operators:

1. The electronic commerce operator shall allow the supply of goods through it by the by the persons exempted from obtaining registration only if enrolment number has been allotted on the common portal to the persons exempted from obtaining registration;
2. The electronic commerce operator shall not allow any inter-State supply of goods through it by the by the persons exempted from obtaining registration;
3. The electronic commerce operator shall furnish the details of supplies of goods made through it by the by the persons exempted from obtaining registration in the statement in FORM GSTR-8 electronically on the common portal.
4. The electronic commerce operator shall not allow any inter-State supply of goods through it by the persons exempted from obtaining registration;
5. The electronic commerce operator shall collect tax at source in respect of supply of goods made through it by the persons exempted from obtaining registration
6. The electronic commerce operator shall furnish the details of supplies of goods made through it by the persons exempted from obtaining registration in the statement in FORM GSTR-8 electronically on the common portal.

Where multiple electronic commerce operators are involved in a single supply of goods through electronic commerce operator platform, “the electronic commerce operator” shall mean the electronic commerce operator who finally releases the payment to the persons exempted from obtaining registration for the supply made by the by the persons exempted from obtaining registration through him.

This notification shall come into force with effect from the 1st day of October, 2023.