The Central Boards of Indirect Taxes and Customs (CBIC) has notified the amendments to the Central Goods and Services Rules through a Gazette Notification to enable inter-state supply of goods via e-commerce operators for micro-enterprises.
The 48th Council Meeting held on 17.12.2022 had approved the amendments in the GST Act and GST Rules, along with issuance of relevant notifications, to enable the same.
Further, considering the time required for the development of requisite functionality on the portal as well as for providing sufficient time for preparedness by the E-Commerce Operators, the GST Council recommended that the scheme may be implemented w.e.f. 01.10.2023.
Some changes were also proposed to amend the GSTR-1 for the supplies made through e-commerce portals covered under section 52 and section 9(5) of CGST Act, 2017.
FORM GSTR-1 was to be amended to provide for reporting of details of supplies made through ECOs, covered under Section 52 and Section 9(5) of CGST Act, 2017, by the supplier and reporting by the ECO in respect of supplies made under section 9(5) of Central Goods and Services Tax Act.
The relevant amendment as published in the gazette notification is as follows:–
“In the said rules, in rule 46, in clause (f), the following proviso shall be inserted, namely:- ― Provided that where any taxable service is supplied by or through an electronic commerce operator or by a supplier of online information and database access or retrieval services to a recipient who is unregistered, irrespective of the value of such supply, a tax invoice issued by the registered person shall contain the name and address of the recipient along with its PIN code and the name of the State and the said address shall be deemed to be the address on record of the recipient.”
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