Seeks to waive the requirement of mandatory registration under section 24(ix) of MGST Act for person supplying goods through ECOs, subject to certain conditions - ERTS(T) 65/2017/Pt.III/Vol.I/556 - Meghalaya SGST
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Registration exemption for suppliers using electronic commerce operators subject to PAN validation, portal enrolment and single state supply restrictions. Exemption from mandatory registration is specified for persons supplying goods through an electronic commerce operator who meet turnover limits and do not make inter State supplies, subject to PAN possession, declaration and validation on the common portal, grant of a single enrolment number per State, and cessation of the enrolment number upon subsequent formal registration.
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 suppliers using electronic commerce operators subject to PAN validation, portal enrolment and single state supply restrictions.
Exemption from mandatory registration is specified for persons supplying goods through an electronic commerce operator who meet turnover limits and do not make inter State supplies, subject to PAN possession, declaration and validation on the common portal, grant of a single enrolment number per State, and cessation of the enrolment number upon subsequent formal registration.
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