On 31 July 2023 CBIC issued a notification number 34/2023
specifies the persons making supplies of goods :
- through an electronic commerce operator who is required to collect TCS u/s 52 of the said Act and
- having an aggregate turnover in the PY and in the CY not exceeding the amount of aggregate turnover above which a supplier is liable to be registered in the State or Union territory in accordance with the provisions of section 22 (1) of the said Act,
as the category of persons exempted from obtaining registration under the said Act, but with some conditons.
W.e.t above government also notified Special Procedure to be followed by ECO in above class of suppliers.
Notification number 37/2023 Dated 4 August 2023 is issued to clarify the Special Procedure for E commerce operators in case a person who is Unregistered and supplying Goods through E commerce Operators (ECO)
G.S.R. 589(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 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, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 577(E), dated the 31st July, 2023, namely: —
(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;
(ii) the electronic commerce operator shall not allow any inter-State supply of goods through it by the said person;
(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
(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.
Where multiple electronic commerce operators are involved in a single supply of goods through electronic commerce operator platform, “the electronic commerce operator” 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.
Circular – Who is liable to deduct TDS in case of Multiple ECO?
This notification shall come into force with effect from the 1st day of October, 2023.
CBIC allowed Persons not having GST registration due to Aggregate Turnover Below the exemption limit, to supply goods through E commerce operator (to make online sale) with some conditions, so Special procedure for E commerce operator are defined in above notification
Read conditions of Notification number 34/2023 in easy language: https://taxupdates.cagurujiclasses.com/no-need-of-gst-registration-new-exemption-u-s-23-notified-nn-34-2023-dated-31-july-2023/
Changes in GSTR-8 through NN 38/2023:
Change in Form GSTR-8: In the said rules, in FORM GSTR-8, with effect from the 1st day of October, 2023,-
(a) after serial number 3 and the entries relating thereto, the following serial number and entries, shall be inserted, namely;-
“3.1. Details of supplies made through e-commerce operator by un-registered suppliers
c) after serial number 4 and the entries relating thereto, the following serial number and entries , shall be inserted, namely;-
“4.1. Amendments to details of supplies made through e-commerce operator by unregistered suppliers
