CBIC Notifies Special Procedure for ECOs in Respect of Supply of Goods Made by Composition Dealers
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- By Chetan Kulasri
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- Last Updated on 7 August, 2023
Latest from Taxmann
Notification No. 36/2023- Central Tax dated August 4th, 2023
The CBIC has issued notification to notify special procedure for the electronic commerce operators (ECOs) in respect of supply of goods made through them by Composition Dealers. It is provided that the ECOs shall not allow any inter-State supply of goods through it by composition dealers; ECOs shall collect tax at source in respect of supply of goods made through it & pay to the Government and ECOs shall furnish the details of supplies of goods made through it in the statement in FORM GSTR-8. This notification shall be effective from October 1st, 2023.
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