Notification No. 37/2023- Central Tax
NOTIFICATION
New Delhi, the 4th August, 2023
No. 37/2023- Central Tax
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.
2. 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.
3. This notification shall come into force with effect from the 1st day of October, 2023.
[F. No. CBIC-20006/20/2023-GST]
ALOK KUMAR, Director
Download Click here