CBIC notifies special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers vide Notification No. 36/2023- Central Tax | Dated: 04th August, 2023
Central Board of Indirect Taxes and Customs, has rolled out new regulations for eCommerce operators under the Central Goods and Services Tax Act (CGST), 2017. These amendments concern supplies of goods by composition taxpayers.
The notification No. 36/2023 outlines that eCommerce operators are now required to follow a unique procedure for goods supplied through them by composition taxpayers. Key aspects of this special procedure include barring inter-State supply of goods by the taxpayer, collection of tax at source by the eCommerce operator, and mandatory furnishing of supply details through FORM GSTR-8 on the common portal. This amendment is significant, as it tightens tax collection at source and ensures greater transparency in the eCommerce industry.
This new regulation, effective from October 1, 2023, introduces additional requirements for eCommerce operators regarding supplies of goods through them by composition taxpayers.
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 36/2023- Central Tax | Dated: 04th August, 2023
G.S.R. 588(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies 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 supply of goods made through it by the persons paying tax under section 10 of the said Act (hereinafter referred to as the said person), namely: —
(i) the electronic commerce operator shall not allow any inter-State supply of goods through it by the said
person;
(ii) the electronic commerce operator shall collect tax at source under sub-section (1) of section 52 of the said Act in respect of supply of goods made through it by the said person and pay to the Government as per provisions of sub-section (3) of section 52 of the said Act; and
(iii) 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.
2. This notification shall come into force with effect from the 1st day of October, 2023.
[F. No. CBIC-20006/20/2023-GST]
ALOK KUMAR, Director
