[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 37/2023 – Central Tax
New Delhi, dated the 4th August, 2023

G.S.R. (E):— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017
(12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the
Council, hereby notifies the electronic commerce operator who is required to collect tax at source under section 52
as the class of persons who shall follow the following special procedure in respect of supply of goods made through
it by the persons exempted from obtaining registration (hereinafter referred to as the said person) in accordance with
the notification issued under sub-section (2) of section 23 vide notification number 34/2023- Central Tax, dated the
31st July, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 577(E), dated the 31st July, 2023, namely: —

(i) the electronic commerce operator shall allow the supply of goods through it by the said person only if enrolment
number has been allotted on the common portal to the said person;

(ii) the electronic commerce operator shall not allow any inter-State supply of goods through it by the said person;

(iii) the electronic commerce operator shall not collect tax at source under sub-section (1) of section 52 in respect of
supply of goods made through it by the said person; and

(iv) the electronic commerce operator shall furnish the details of supplies of goods made through it by the said
person in the statement in FORM GSTR-8 electronically on the common portal.

2. Where multiple electronic commerce operators are involved in a single supply of goods through electronic
commerce operator platform, “the electronic commerce operator” shall mean the electronic commerce operator who
finally releases the payment to the said person for the said supply made by the said person through him.

3. This notification shall come into force with effect from the 1st day of October, 2023.

[F. No. CBIC-20006/20/2023-GST]
(Alok Kumar)
Director