The Ministry of Finance (MoF) on August 04, 2023, issued a notification regarding electronic commerce operator who is required to collect tax at source under section 52.
It is notified that the electronic commerce operator who is required to collect tax at source under section 52 is the class of persons who shall follow the following special procedure in respect of the supply of goods made through it by the persons exempted from obtaining registration in accordance with the notification issued under sub-section (2) of section 23 vide notification number 34/2023- Central Tax, dated July 31, 2023.
(i)The electronic commerce operator shall allow the supply of goods through it by the said person only if an enrolment number has been allotted on the common portal to the said person;
(ii)The electronic commerce operator shall not allow any inter-State supply of goods through it by the said person;
(iii)The electronic commerce operator shall not collect tax at source under sub-section (1) of section 52 in respect of the supply of goods made through it by the said person; and
(iv)The electronic commerce operator shall furnish the details of supplies of goods made through it by the said person 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 the electronic commerce operator platform, “the electronic commerce operator” shall mean the electronic commerce operator who finally releases the payment to the said person for the said supply made by the said person through him.
This notification shall come into force with effect from October 01, 2023.
[Notification No. 37/2023- Central Tax G.S.R. 589(E)]
