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Notification No. 36/2023 – Central Tax: Composition taxpayer

by | Jan 13, 2024 | GST, 2023 Notifications, Central Tax 2023 Notifications, Notifications | 0 comments

Notification No. 36/2023 - Central Tax

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Important Keywords: Notification 36/2023 CT, Notification No. 36/2023 – Central Tax, Special procedure, ECO, Electronic commerce operators, Supplies of goods, Composition taxpayers, F. No. CBIC 20006/20/2023 GST, Notification No. 36/2023 Central Tax, Section 148 CGST, Section 10 CGST, Section 52(1) CGST,

Words: 878; Read time: 5 minutes.

[F. No. CBIC-20006/20/2023-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

New Delhi, dated the 4th August, 2023

Notification No. 36/2023 – Central Tax: Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers.

GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]

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 paying tax under section 10 of the said Act (hereinafter referred to as the said person), namely: —

  • the electronic commerce operator shall not allow any inter-State supply of goods through it by the said person;
  • the electronic commerce operator shall collect tax at source under sub-section (1) of section 52 of the said Act in respect of supply of goods made through it by the said person and pay to the Government as per provisions of sub- section (3) of section 52 of the said Act; and
  • 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. This notification shall come into force with effect from the 1st day of October, 2023.

(Alok Kumar)
Director

Frequently Asked Questions

  1. What is Notification No. 36/2023 – Central Tax?

    Notification No. 36/2023 – Central Tax outlines a special procedure for electronic commerce operators (ECO) regarding the supplies of goods made by composition taxpayers.

  2. How does Notification 36/2023 CT affect electronic commerce operators?

    Notification 36/2023 CT requires electronic commerce operators to follow specific guidelines when facilitating supplies of goods from composition taxpayers, ensuring compliance with tax regulations.

  3. Who are considered composition taxpayers under Notification No. 36/2023 – Central Tax?

    Composition taxpayers are small businesses or suppliers who opt for a simplified tax scheme that allows them to pay a fixed tax rate instead of following the regular GST provisions.

  4. What special procedure is mentioned in Notification No. 36/2023 – Central Tax?

    The special procedure outlined in Notification No. 36/2023 CT involves electronic commerce operators collecting and remitting tax on behalf of composition taxpayers to streamline compliance and tax collection.

  5. Are electronic commerce operators responsible for tax collection under Notification 36/2023 CT?

    Yes, under Notification 36/2023 CT, electronic commerce operators are responsible for collecting and remitting the applicable tax on supplies of goods made by composition taxpayers.

  6. What types of goods are affected by Notification No. 36/2023 – Central Tax?

    Notification No. 36/2023 – Central Tax applies to all supplies of goods made through electronic commerce operators by composition taxpayers, covering a wide range of products sold online.

  7. How can businesses comply with the special procedure in Notification 36/2023 CT?

    Businesses can comply by ensuring they understand the requirements set forth in Notification 36/2023 CT, including tax collection processes and proper reporting to tax authorities.

  8. What benefits does Notification No. 36/2023 – Central Tax provide to composition taxpayers?

    Notification No. 36/2023 – Central Tax simplifies tax compliance for composition taxpayers by allowing electronic commerce operators to handle tax collection, reducing the administrative burden on these small businesses.

  9. What challenges might electronic commerce operators face under Notification 36/2023 CT?

    Electronic commerce operators may encounter challenges related to ensuring accurate tax collection, maintaining records, and staying updated on compliance requirements as set by Notification 36/2023 CT.

  10. Where can I find more information about Notification No. 36/2023 – Central Tax?

    More information about Notification No. 36/2023 – Central Tax can be found on the official government tax website or through consultation with tax professionals familiar with the latest regulations.

The above content & below document is sourced from: https://taxinformation.cbic.gov.in/

Notification No. 36 2023 – Central Tax Composition taxpayerDownload

Read More: Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons.