Seeks to exempt suppliers of services through an e-commerce platform liable to collect tax at source under section 52 of the CGST Act from obtaining compulsory registration under section 24(ix) of the Act provided their aggregate all India turnover does not exceed 20 lakh rupees - 2034-F.T.- 65/2017-State Tax - West Bengal SGST
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Exemption from Compulsory Registration for small e commerce service suppliers required to collect tax at source where turnover is below threshold. The notification specifies that suppliers of services made through an electronic commerce operator who are required to have tax collected at source and whose aggregate turnover, computed on an all India basis, does not exceed the prescribed threshold in a financial year, are the category of persons exempted from obtaining registration under the state goods and services tax law.
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.
Exemption from Compulsory Registration for small e commerce service suppliers required to collect tax at source where turnover is below threshold.
The notification specifies that suppliers of services made through an electronic commerce operator who are required to have tax collected at source and whose aggregate turnover, computed on an all India basis, does not exceed the prescribed threshold in a financial year, are the category of persons exempted from obtaining registration under the state goods and services tax law.
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