Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration - 65/2017 - Central GST (CGST)

Registration exemption for e-commerce service suppliers when turnover falls below prescribed all India and special state thresholds.

Specifies an exemption from compulsory registration under the Central Goods and Services Tax Act for persons making supplies of services through an electronic commerce operator required to collect tax at source, excluding supplies under section 9(5), subject to an all-India aggregate turnover ceiling and a lower ceiling for special category States, issued under section 23(2) of the Act.