If a person is engaged in intra state supply of goods through an ECO, he is not liable for registration if his aggregate turnover in the preceding and current financial year does not exceed the threshold limit.
Since he is exclusively engaged in making supply of goods, though through an ECO, will the threshold of 40L limit be available?
Intra-state suppliers via e-commerce exempt from GST registration unless turnover exceeds Rs. 40 lakhs or tax collected under Section 52. A person engaged in intra-state supply of goods through an e-commerce operator (ECO) is not liable for GST registration if their aggregate turnover does not exceed Rs. 40 lakhs, provided they meet certain conditions. Compulsory registration is required only if they collect tax at source under Section 52 of the CGST Act. Some states have a lower threshold of Rs. 20 lakhs, affecting registration requirements. The exemption applies if the person supplies goods in one state, holds a PAN, and isn't operating in specified states with different rules. (AI Summary)
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