Exemption from registration for service suppliers via e commerce operators required to collect tax at source where turnover below threshold. Suppliers of services making supplies through an electronic commerce operator required to collect tax at source are specified as a category exempted from obtaining registration under the State GST Act where their aggregate turnover, computed on an all India basis, does not exceed the prescribed threshold, with a reduced aggregate value threshold for suppliers in special category states (excluding 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.
Exemption from registration for service suppliers via e commerce operators required to collect tax at source where turnover below threshold.
Suppliers of services making supplies through an electronic commerce operator required to collect tax at source are specified as a category exempted from obtaining registration under the State GST Act where their aggregate turnover, computed on an all India basis, does not exceed the prescribed threshold, with a reduced aggregate value threshold for suppliers in special category states (excluding Jammu and Kashmir).
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