Notification to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration. - F.12(46)FD/Tax/2017-Pt.-II-142 - Rajasthan SGST
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Registration exemption for service suppliers on e commerce platforms using tax collection operators where turnover is below the statutory threshold. Exempts service suppliers who make supplies through an electronic commerce operator required to collect tax at source from obtaining GST registration, where the supplier's aggregate turnover, computed on an all India basis, does not exceed the statutory threshold for a financial year; excludes supplies specified in the statutory exclusion and is made under the State Government's power to specify categories for registration exemption.
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 service suppliers on e commerce platforms using tax collection operators where turnover is below the statutory threshold.
Exempts service suppliers who make supplies through an electronic commerce operator required to collect tax at source from obtaining GST registration, where the supplier's aggregate turnover, computed on an all India basis, does not exceed the statutory threshold for a financial year; excludes supplies specified in the statutory exclusion and is made under the State Government's power to specify categories for registration exemption.
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