The Government of Bihar on October 17, 2023, issued a notification regarding the special procedure with respect to the supply of goods made through it by the persons exempted from obtaining registration.
The following has been stated: -
•The electronic commerce operator who is required to collect tax at source under section 52 as 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 namely: -
(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.
(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.
This notification shall come into force with effect from October 01, 2023.
The detailed notification is given in the document attached below.
[Notice No. S.O. 343]
