| Notification | Explanation |
| 36/2023-Central Tax |
Effective from October 1, 2023, the Central Government, acting on recommendations from the Council and authorized by section 148 of the Central Goods and Services Tax Act, 2017, designates electronic commerce operators with the responsibility to collect tax under section 52. These designated operators are specifically dealing with goods supplied by individuals who are taxed under section 10. As part of their obligations, they must adhere to a defined procedure that includes the following:
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| 37/2023-Central Tax | From October 1, 2023, the Central Government will designate electronic commerce operators, as recommended by the Council and empowered by section 148 of the Central Goods and Services Tax Act, 2017, to collect tax under section 52. However, this designation will not apply to individuals exempted from registration according to notification no. 34/2023- Central Tax, dated July 31, 2023. To allow supply, these operators must ensure that the person has been allotted an enrolment number and is not engaged in inter-State supply. While tax collection is waived for such transactions, the operators must still furnish supply details in FORM GSTR-8. |
| 38/2023-Central Tax | Announced the introduction of the Central Goods and Services Tax (Second Amendment) Rules, 2023 by the Central Government. |
Comment: