In FORM GSTR-8 of the said rules with effect from the 1st day of October, 2023,-
(a) after serial number 3 and the entries relating thereto, the following serial number and the entries, shall be inserted, namely;- 13 “3.1. Details of supplies made through e-commerce operator by unregistered suppliers Enrolment no.
of supplier Gross value of supplies made Value of supplies returned Net value of the supplies 1 2 3 4 ”;
(b) after serial number 4 and the entries relating thereto, the following serial number and the entries, shall be inserted, namely;- “4.1. Amendments to details of supplies made through e-commerce operator by unregistered suppliers,- Original details Revised details Month Enrolment no. of supplier Enrolment no. of supplier Gross value of supplies made Value of supply returned Net value of the supplies 1 2 3 4 5 6