Exemption from registration for small service suppliers via e commerce operators obliged to collect tax at source. Specifies exemption from compulsory registration under the Punjab GST Act for persons supplying services through an electronic commerce operator required to collect tax at source, where the supplier's aggregate turnover, computed on an all India basis, does not exceed the prescribed threshold; excludes supplies falling within the specified excluded category and provides a lower aggregate turnover threshold 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.
Exemption from registration for small service suppliers via e commerce operators obliged to collect tax at source.
Specifies exemption from compulsory registration under the Punjab GST Act for persons supplying services through an electronic commerce operator required to collect tax at source, where the supplier's aggregate turnover, computed on an all India basis, does not exceed the prescribed threshold; excludes supplies falling within the specified excluded category and provides a lower aggregate turnover threshold for suppliers in special category states.
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