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of <h1>Puducherry exempts certain e-commerce suppliers from GST registration if turnover is below threshold; effective October 1, 2023.</h1> The Government of Puducherry has issued a notification under the Puducherry Goods and Services Tax Act, 2017, specifying that certain suppliers of goods through electronic commerce operators are exempt from registration if their turnover does not exceed the threshold set by the Act. These suppliers must not engage in inter-State supply or operate in more than one State or Union Territory. They must have a Permanent Account Number (PAN) and declare it on the common portal, along with their business address. An enrolment number is required for making supplies, which becomes invalid upon obtaining registration under section 25 of the Act. This notification is effective from October 1, 2023.
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