Simplified Tax Procedure for E-commerce Operators and Suppliers registered under composition scheme

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Simplified Tax Procedure for E-commerce Operators and Suppliers who has registered under composition scheme.

the Central Government, based on the recommendations of the GST Council, has issued a notification[ Notification No.36/2023 - Dt:4th Aug 2023] under Section 148 of the Central Goods and Services Tax Act, 2017.

This notification, effective from October 1, 2023, outlines a special procedure for electronic commerce operators involved in facilitating the supply of goods by individuals or businesses paying tax under composition scheme as per Section 10 of the GST Act.

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