{"id":9215,"date":"2023-08-05T13:19:19","date_gmt":"2023-08-05T12:19:19","guid":{"rendered":"https:\/\/www.klickongstworld.com\/blog\/?p=9215"},"modified":"2023-08-05T13:20:10","modified_gmt":"2023-08-05T12:20:10","slug":"cbic-notifies-special-procedure-to-be-followed-by-the-electronic-commerce-operators-in-respect-of-supplies-of-goods-through-them-by-unregistered-persons","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/cbic-notifies-special-procedure-to-be-followed-by-the-electronic-commerce-operators-in-respect-of-supplies-of-goods-through-them-by-unregistered-persons\/","title":{"rendered":"CBIC notifies special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons"},"content":{"rendered":"<p align=\"justify\">The  GST Council in its 47th meeting had granted In-principal approval for  relaxation in the provisions for suppliers making supplies through E-Commerce  Operators (ECOs) as a Measure for Trade facilitation by way of waiver of  requirement of mandatory registration under section 24(ix) of CGST Act for  person supplying goods through ECOs, subject to certain conditions, such as-<\/p>\n<div align=\"justify\">\n<ul>\n<li>The aggregate turnover on all India basis does  not exceed the turnover specified under sub-section (1) of section 22 of the  CGST Act and notifications issued thereunder.<\/li>\n<li>The  person&nbsp;is&nbsp;not&nbsp;making&nbsp;any&nbsp;inter  State&nbsp;taxable&nbsp;supply<\/li>\n<\/ul>\n<\/div>\n<p><strong><u>Notification<\/u><\/strong><\/p>\n<p align=\"justify\">Accordingly, the CBIC vide <em><strong>Notification  no. 37\/2023 &#8211; Central Tax dated August 04, 2023<\/strong><\/em> has&nbsp;notified  the electronic  commerce operator who is required to collect tax at source under section 52 as  the class of persons who shall follow the special procedure in respect of  supply of goods made through it by the persons exempted from obtaining  registration (hereinafter referred to as the said person) in accordance with  the notification issued under sub-section (2) of section 23 vide notification  number 34\/2023- Central Tax, dated the 31st July, 2023.<\/p>\n<p align=\"justify\">The Notification specifies the following special procedure for  E-commerce operator:<\/p>\n<p align=\"justify\">(i) the electronic  commerce operator shall allow the supply of goods through it by the said person  only if enrolment number has been allotted on the common portal to the said  person; <\/p>\n<p align=\"justify\">(ii) the electronic  commerce operator shall not allow any inter-State supply of goods through it by  the said person; <\/p>\n<p align=\"justify\">(iii) the electronic  commerce operator shall not collect tax at source under sub-section (1) of  section 52 in respect of supply of goods made through it by the said person;  and <\/p>\n<p align=\"justify\">(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.<\/p>\n<p align=\"justify\">Further, Where  multiple electronic commerce operators are involved in a single supply of goods  through electronic commerce operator platform, &#8220;the electronic commerce  operator&#8221; 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. <\/p>\n<p align=\"justify\">This  notification shall come into force with effect from the 1st day of October,  2023.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2022\/06\/cbic-logo-new-1.jpg<\/p>\n","protected":false},"author":1,"featured_media":7535,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/9215"}],"collection":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/comments?post=9215"}],"version-history":[{"count":2,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/9215\/revisions"}],"predecessor-version":[{"id":9217,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/9215\/revisions\/9217"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media\/7535"}],"wp:attachment":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media?parent=9215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/categories?post=9215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/tags?post=9215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}