Registration exemption for e-commerce service suppliers via operator required to collect tax at source below prescribed turnover threshold. Suppliers of services made through an electronic commerce operator required to collect tax at source are exempt from registration under the State GST Act where their aggregate turnover, computed on an all India basis, does not exceed the specified threshold; a lower all India threshold applies for suppliers in special category States.
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 e-commerce service suppliers via operator required to collect tax at source below prescribed turnover threshold.
Suppliers of services made through an electronic commerce operator required to collect tax at source are exempt from registration under the State GST Act where their aggregate turnover, computed on an all India basis, does not exceed the specified threshold; a lower all India threshold applies for suppliers in special category States.
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