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Dear Professional Colleagues,

Greetings of the Day !

The Central Board of Indirect taxes and Customs had issued Notification No. 37/2023-Central Tax dated August 4,2023 regarding Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons.

Highlights

With effect from the 1st day of October, 2023, unregistered persons can supply goods to an Electronic commerce operator.
Electronic commerce operator who is required to collect tax at source under section 52 shall follow the following special procedure in respect of supply of goods made by unregistered persons:

Said unregistered person must have an enrolment number;
Electronic commerce operator shall not allow any inter-State supply of goods through it by the said unregistered person;
Electronic commerce operator shall not collect tax at source under section 52 in respect of the supply of goods made through it by the said unregistered person; and
the electronic commerce operator shall furnish the details of supplies of goods made through it by the said unregistered person in the statement in FORM GSTR-8 electronically on the common portal

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For any clarification/ feedback, feel free to write us at amrg@amrg.in.

Best regards,

AMRG Team

About Us

AMRG & Associates is an established Chartered Accountants firm. It came into existence in 1984 and since then has grown its branches across major Indian cities such as Delhi, Mumbai and Chandigarh. Since its inception, it has become one of the leading chartered accountants’ firms in North India. AMRG & Associates offers its clients a wide range of exceptional services through the expertise of its highly motivated group of trained professionals. The firm provides expertise in financial and business advisory, tax and regulatory, audit and assurance and risk advisory services.

AMRG & Associates has a client base of 200+ companies & individuals. The firm's approach to service delivery helps to provide value-added services to its wide clientele. Our differentiation is derived from a rapid performance based, industry-tailored and technology-enabled business advisory services delivered by talented professionals in the country.

Corporate office (Delhi, India) : AMRG Tower, 23, Paschim Vihar Extension, Main Rohtak Road, New Delhi -110063, T - 011-47322696 / 97

Branch office (Mumbai, India) : Shop no 14,Adarsh Nagar Bldg No 4,Kolbad, Thane West 400601.

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Sydney, Australia.

International Desk (USA) : Wiener & Garg LLC 6000 Executive Boulevard, Suite 520 |

Rockville, MD 20852, T - 301.881.4244 | D - 240.833.4002

© -2023 AMRG & Associates All Rights Reserved. This document has been written for the general interest of our clients and professional colleagues and is subject to change. This document is not to be construed as any form of solicitation. It is not intended to be exhaustive or a substitute for legal advice. We cannot assume legal liability for any errors or omissions. Specific advice must be sought before taking any action pursuant to this document.

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