GST registration exemption for service suppliers using e commerce operators when turnover below national threshold; lower threshold in special category states. The Government specifies that persons supplying services through an electronic commerce operator required to collect tax at source under section 52 are exempt from obtaining GST registration if their aggregate turnover, computed on an all India basis, does not exceed twenty lakh rupees in a financial year, excluding supplies under sub section (5) of section 9. A proviso prescribes a lower all India turnover ceiling for suppliers in special category States, other than Jammu and Kashmir.
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.
GST registration exemption for service suppliers using e commerce operators when turnover below national threshold; lower threshold in special category states.
The Government specifies that persons supplying services through an electronic commerce operator required to collect tax at source under section 52 are exempt from obtaining GST registration if their aggregate turnover, computed on an all India basis, does not exceed twenty lakh rupees in a financial year, excluding supplies under sub section (5) of section 9. A proviso prescribes a lower all India turnover ceiling for suppliers in special category States, other than Jammu and Kashmir.
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