Registration in case of supply of goods through an ECO

[Satyam Agarwal]

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?

AI Summary

Registration threshold for goods supplied through an e commerce operator: exemption possible if turnover below applicable limit and conditions met.
Compulsory registration for suppliers using an e commerce operator depends on tax at source collection and aggregate turnover; Notification No. 34/2023 CT exempts suppliers from registration where the ECO collects tax at source and the supplier meets conditions including intra state supplies, single state supply through the ECO, possession of PAN, and aggregate turnover below the applicable registration threshold, subject to state specific threshold variations.