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Streamlining GST Procedures for Exempted Small Suppliers via E-commerce Operators.

Special Procedure for Electronic Commerce Operators

Under this notification, electronic commerce operators will adhere to a distinct set of rules and procedures when dealing with small-scale suppliers exempted from GST registration:

Enrolment Number Requirement: Electronic commerce operators are only permitted to allow the supply of goods through their platform by suppliers who have been allotted an enrolment number on the common portal.

No Inter-State Supply: The electronic commerce operators must not facilitate any inter-State supply of goods by these exempted suppliers.

No Tax Collection at Source (TCS): In contrast to the standard procedure, electronic commerce operators are not required to collect tax at source under Section 52(1) of the GST Act for supplies made by these exempted suppliers through their platform.

Electronic Reporting: Electronic commerce operators remain responsible for electronically reporting the details of supplies of goods made by these exempted suppliers through their platform. This reporting is done by submitting a statement in FORM GSTR-8 on the common GST portal.