Delhi Govt notifies Special Procedure for E-Commerce Operator in respect of Supply of Goods made through it by Persons Paying GST under Composition Scheme [Read Notification]

The Finance Department of Delhi Government has notified the special procedure for the E-commerce Operator in respect of supply of goods made through it by the persons paying Goods and Services Tax (GST) under the Composition Scheme or under Section 10 of Delhi GST Act, 2017.

In exercise of the powers conferred by section148 of the Delhi Goods and Services Tax Act, 2017, the Lieutenant Governor of National Capital Territory of Delhi, 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 paying tax under section 10 of the said Act(person), namely:—

(i) The electronic commerce operator shall not allow any inter-State supply of goods through it by the said person;

(ii) the electronic commerce operator shall collect tax at source under sub-section (1) of section 52 of the said Act in respect of supply of goods made through it by the said person and pay to the Government as per provisions of sub-section (3) of section 52 of the said Act; and

(iii) 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.

This notification shall come into force with effect from the 1st day of October, 2023.

To Read the full text of the Order CLICK HERE

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