GST
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Since 1 October 2023, composition taxpayers can supply goods through e-commerce operators within their own State, subject to conditions in Notification 36/2023-CT. The operator must not allow inter-State supplies by them. Supplying services through an e-commerce operator is still not allowed.
Sec 10(2), CGST Act 2017; Notification 36/2023-CT
Example: a Surat saree trader in composition can list on a marketplace for buyers in Gujarat only, if the platform supports the composition seller restriction. Orders from other States must be blocked by the operator. Check with the platform before listing, as not all platforms enable it. TCS by the operator still applies.
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