NOTIFICATION number 36/23 Dated August 4, 2023, Central Tax. This notification is effective from October 1, 2023.
CBIC notification for ECOs in respect of goods supplied by them by composition dealers. It is proposed that:
• ECO shall not allow interstate supply by composition dealers.
• TCS should be collected by ECOs on their supply of goods pertaining to composition dealers and pay the same to the government by filing returns in Form GSTR8.

ELECTRONIC COMMERCE OPERATORS (ECO)

NOTIFICATION number 37/23 Dated August 4, 2023, Central Tax. This notification is effective from October 1, 2023.
CBIC has notified special procedure for ECOs in respect of goods supplied made through persons exempted from obtaining registration.
ECO shall allow:
• The permitted exempted dealers who have enrolment number allotted on the common portal.
• They shall not allow interstate supply of goods.
• No TCS to be collected from these exempted dealers.
• The details of such supply of goods to be filed vide statement in form GSTR8.