Seeks to exempt suppliers of services through an e-commerce platform liable to collect tax at source under section 52 of the MGST Act from obtaining compulsory registration under section 24(ix) of the Act provided their aggregate all India turnover does not exceed 20 lakh rupees. - J.21011/1/2017-TAX/Vol-III/Pt(v) - Mizoram SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Exemption from registration for service suppliers via e commerce operators obliged to collect tax at source when turnover is below threshold. Suppliers of services who supply through an electronic commerce operator that is required to collect tax at source and whose aggregate turnover, computed on an all-India basis, does not exceed the prescribed financial-year threshold, are specified as the category of persons exempted from obtaining registration under the Mizoram Goods and Services Tax Act, 2017.
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 obliged to collect tax at source when turnover is below threshold.
Suppliers of services who supply through an electronic commerce operator that is required to collect tax at source and whose aggregate turnover, computed on an all-India basis, does not exceed the prescribed financial-year threshold, are specified as the category of persons exempted from obtaining registration under the Mizoram Goods and Services Tax Act, 2017.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.