Effective October 1, 2023, the Central Board of Indirect Taxes and Customs (CBIC) has introduced a significant notification, numbered 37/23 and dated August 4, 2023, outlining a specialized procedure for Electronic Commerce Operators (ECOs) concerning the supply of goods facilitated through individuals who are exempted from mandatory registration. In a move aimed at streamlining operations […]
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 […]