CBIC has issued three notifications on 04.08.2023 viz. Notification no. 36-Central Tax , 37-Central Tax & 38 – Central Tax all dated 04.08.2023.
Notification no. 36 – Central Tax – prescribes special procedure to be followed by the electronic commerce operator who is required to collect tax at source u/s 52 of CGST Act, 2017, in respect of supply of goods made through it by the persons paying tax u/s 10 of the said Act.
Notification no. 37 – Central Tax – prescribes special procedure to be followed by the electronic commerce operator who is required to collect tax at source u/s 52 of CGST Act, 2017, in respect of supply of goods made through it by the persons exempted from obtaining registration in accordance with the Notification no. 34/2023 – Central Tax dated 31.07.2023.
Notification no. 38 – Central Tax – makes amendment to the Central Goods and Services Tax Rules, 2017 in rule 9, 10A, 21A, 23, 25, 59, 64, 67, 88D (new rule), 89, 94, 96, 108, 109, 138F (new rule), 142B (new rule), 162, 163 (new rule), FORM GSTR-3A, FORM GSTR-5A, FORM GSTR-8, FORM GSTR-9, FORM GSTR-9C, FORM GST DRC -01C (new form), FORM GST DRC -01D (new form).
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