GST Council takes follow-up steps on facilitation of E-Commerce for Micro Enterprises

GST Council - e-commerce for micro enterprises - e-commerce - e-commerce operators - taxscan

In the 47th GST Council Meeting, an in-principle approval had been granted for allowing unregistered suppliers and composition taxpayers to make intra-state supply of goods through E-Commerce Operators (ECOs), subject to certain conditions.

The 48th Council Meeting held on 17.12.2022 approved the amendments in the GST Act and GST Rules, along with issuance of relevant notifications, to enable the same.

Further, considering the time required for the  development of requisite functionality on the portal as well as for providing sufficient time for preparedness by the E-Commerce Operators,  the GST Council recommended that the scheme may be implemented w.e.f. 01.10.2023.

The 48th GST Council met today under the Chairmanship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman via virtual mode in New Delhi.

The meeting was also attended by Union Minister of State for Finance Shri Pankaj Choudhary besides Finance Ministers of States & UTs (with legislature) and senior officers of the Ministry of Finance & States/ UTs.

The GST Council has inter-alia made many recommendations relating to changes in GST tax rates, measures for facilitation of trade and measures for streamlining compliances in GST.

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