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ARTICLE · 04 SEPTEMBER 2023

Key Highlights Of GST Notification And Clarification Circulars In August 2023

With effect from 1 October 2023, Electronic Commerce Operators (ECOs) will be required to follow the following special procedure in respect of supply of goods made...

IndiaTax

Notification Updates

Notification 36/2023 and 37/2023 – Central Tax – dated 4 August 2023

With effect from 1 October 2023, Electronic Commerce Operators (ECOs) will be required to follow the following special procedure in respect of supply of goods made through them by unregistered persons covered under Notification 34/2023 – Central Tax dated 31 July 2023 and composition taxpayers:

Unregistered Persons Composition Taxpayers
ECO shall not allow any inter-state supply of goods; ECO shall not allow any inter-state supply of goods;
ECO shall not collect tax at source under Section 52(1) of CGST Act in respect of such supply; ECO shall collect tax at source under Section 52(1) of CGST Act in respect of such supply and pay as per Section 52(3) of said Act; and

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