Notification No. 36/2023 – Central Tax dated 04.08.2023, issued to notify special procedure to be followed by the electronic commerce operators (ECOs) in respect of supplies of goods through them by composition taxpayers The Central Government vide the said Notification outlines that ECOs are now required to follow a special procedure for goods supplied through them by composition taxpayers under Section 10 of the CGST Act, 2017. Key aspects of this special procedure include barring inter-state supply of goods through ECOs, collection of tax at source by the ECOs, and mandatory furnishing of supply details through FORM GSTR-8 on the common portal. It will come into force with effect from 01.10.2023.