Notification No. 36/2023- Central Tax dated 4th August 2023

Key Pointers –

• The electronic commerce operator shall not allow any inter-State supply of goods through it.
• The notification requires electronic commerce operators to collect tax at source as per the provisions of section 52(1) of the Act for the supplies of goods made by the specified individuals. This collected tax is then to be remitted to the Government in accordance with the guidelines of section 52(3) of the Act.
• Electronic commerce operators are mandated to electronically furnish details of the supplies of goods made by the specified individuals. This reporting is to be done using FORM GSTR-8 on the common portal.
• The notification's provisions and requirements are set to come into effect from October 1, 2023.