Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>New CGST Notification Exempts Certain E-commerce Suppliers from Registration if Turnover Below Threshold, Effective October 1, 2023.</h1> Notification No. 34/2023, issued by the Central Government, exempts certain persons from obtaining registration under the Central Goods and Services Tax (CGST) Act. This applies to individuals supplying goods through an electronic commerce operator required to collect tax at source under section 52 of the CGST Act, provided their aggregate turnover does not exceed the registration threshold. Conditions include not making inter-State supplies, limiting supplies to one State or Union territory, possessing a Permanent Account Number, and obtaining an enrolment number on the common portal. The notification takes effect on October 1, 2023.