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<h1>Madhya Pradesh exempts small service providers on e-commerce platforms from GST registration u/s 52 if turnover < Rs. 20 lakh.</h1> The Madhya Pradesh State Government, under the Madhya Pradesh Goods and Services Tax Act, 2017, specifies that individuals providing services through an electronic commerce operator, who are required to collect tax at source under Section 52, and whose aggregate turnover does not exceed twenty lakh rupees annually, are exempt from obtaining registration under the Act. This exemption is based on the recommendations of the Council and applies to services not specified under sub-section (5) of Section 9. The notification is issued by the Commercial Tax Department in Bhopal, under the authority of the Governor of Madhya Pradesh.