The CBIC vide issuing Notification dated 04.08.2023, to specify the special procedures to be followed by the E-commerce operators in respect of supply of goods made through it by unregistered person and composition taxpayer. 

A. Notification No. 36/2023- Central Tax:  Special procedure to be followed by the e-commerce operator in respect of the supply of goods made through it by the composition taxpayer: 

a) E-commerce operator shall not allow the inter-state supply of goods by it to the Composition taxpayer

b) E-commerce operator is responsible for collecting the tax at source (TCS) in respect of the supply of goods made through it by the composition taxpayer and to pay to the government.

c)  E-commerce operator shall electronically furnish the details of supplies of goods made through it by the composition taxpayer in FORM GSTR-8 on the common portal.

The Notification can be accessed at https://taxo.online/wp-content/uploads/2023/08/gst-ct-36-2023.pdf

B. Notification No. 37/2023- Central Tax:  Special procedure to be followed by the e-commerce operator in respect of the supply of goods made through it by the composition taxpayer: 

a) The unregistered person shall be allowed to supply goods only after allotment of enrolment number by common portal

b) E-commerce operator shall not allow the inter-state supply of goods by it to the unregistered person.

b) E-commerce operator shall not collect tax at source (TCS) in respect of the supply of goods made through it by the unregistered person

c)  E-commerce operator shall electronically furnish the details of supplies of goods made through it by the unregistered person in FORM GSTR-8 on the common portal.

The Notification can be accessed at https://taxo.online/wp-content/uploads/2023/08/gst-ct-37-2023.pdf