Seeks to waive the requirement of mandatory registration under section 24(ix) of Goa Goods and Services Tax Act, 2017 for person supplying goods through ECOs, subject to certain conditions - 38/1/2017-Fin(R&C)(258)/3239 - Goa SGST

Registration exemption for suppliers via electronic commerce operators subject to turnover, PAN validation, single state supply and enrolment requirements.

A Registration Exemption is specified for suppliers making goods supplies through an electronic commerce operator and subject to tax collection at source, whose aggregate turnover does not exceed the State registration threshold; exemption is conditional on no inter State supplies, single State operation via the operator, possession and portal validation of PAN and business address, issuance of a single enrolment number per State, prohibition on supply without enrolment, and cessation of enrolment upon subsequent formal registration.