Delhi GST Update: Exemption from Registration for E-commerce Suppliers with Turnover Below Limit, Effective October 1, 2023.

Persons supplying goods through an electronic commerce operator, who is required to collect tax at source under section 52 of the Delhi Goods and Services Tax Act, are exempt from obtaining registration under the Act if their aggregate turnover does not exceed the specified limit. Conditions include not making inter-State supplies, not supplying in more than one State or Union territory, and having a Permanent Account Number. Suppliers must declare their PAN and business details on the common portal and obtain an enrolment number. This exemption is effective from October 1, 2023, as per the notification issued by the Delhi government.

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