E commerce operator registration requirement: operators must register for GST regardless of the value of their supplies. E commerce operators are subject to mandatory GST registration because the threshold exemption does not apply to them; they must register irrespective of the aggregate value of supplies they make, distinguishing them from other suppliers who may avail threshold-based exemption.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E commerce operator registration requirement: operators must register for GST regardless of the value of their supplies.
E commerce operators are subject to mandatory GST registration because the threshold exemption does not apply to them; they must register irrespective of the aggregate value of supplies they make, distinguishing them from other suppliers who may avail threshold-based exemption.
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