Registration exemption for small e commerce service suppliers routed through operators required to collect tax at source. Persons supplying services through an electronic commerce operator required to collect tax at source, whose aggregate turnover computed on an all India basis does not exceed twenty lakh rupees in a financial year, are specified as a category exempted from obtaining registration under the Maharashtra Goods and Services Tax Act, 2017; supplies specified under subsection (5) of section 9 are excluded.
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 e commerce service suppliers routed through operators required to collect tax at source.
Persons supplying services through an electronic commerce operator required to collect tax at source, whose aggregate turnover computed on an all India basis does not exceed twenty lakh rupees in a financial year, are specified as a category exempted from obtaining registration under the Maharashtra Goods and Services Tax Act, 2017; supplies specified under subsection (5) of section 9 are excluded.
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