Persons exempted from obtaining registration under KGST Act - Persons making supplies of goods through an electronic commerce operator who is required to collect tax at source under section 52 of the KGST Act specified - S.R.O. No. 970/2023 - Kerala SGST

Registration exemption for suppliers through e commerce operators required to collect tax at source, subject to enrolment and validation conditions.

Exemption from mandatory registration is specified for persons supplying goods through an electronic commerce operator who are required to collect tax at source and whose aggregate turnover does not exceed the registration threshold, subject to conditions: no inter State supplies; single State/UT supply through the operator; possession and common portal validation of PAN and business address; issuance of a single enrolment number per State/UT before making supplies; and automatic cessation of the enrolment number upon subsequent registration.