The Government of Jharkhand on December 12, 2023, issued a notification to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons.
(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. 36/2023]
