Registration exemption for small service suppliers using e commerce platforms where operator collects tax at source; turnover below threshold. Persons making supplies of services through an electronic commerce operator required to collect tax at source under section 52, and having an aggregate turnover computed on an all India basis not exceeding the prescribed threshold in a financial year, are specified as a category exempted from obtaining registration under the Tripura State Goods and Services Tax Act, 2017.
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.
Registration exemption for small service suppliers using e commerce platforms where operator collects tax at source; turnover below threshold.
Persons making supplies of services through an electronic commerce operator required to collect tax at source under section 52, and having an aggregate turnover computed on an all India basis not exceeding the prescribed threshold in a financial year, are specified as a category exempted from obtaining registration under the Tripura State Goods and Services Tax Act, 2017.
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