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of <h1>Mizoram GST Act Exempts Certain ECO Suppliers from Mandatory Registration if Turnover is Below Limit, Effective Oct 1, 2023.</h1> The Government of Mizoram, under the Mizoram Goods and Services Tax Act, 2017, has issued a notification exempting certain suppliers from mandatory registration. This applies to those supplying goods through electronic commerce operators (ECOs) who collect tax at source, provided their aggregate turnover does not exceed the specified limit. Conditions for exemption include not making inter-State supplies, operating in only one State or Union territory, and having a valid Permanent Account Number. Suppliers must declare their details on the common portal and obtain an enrolment number, which is required for making supplies through ECOs. The notification is effective from October 1, 2023.
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