Registration exemption for e-commerce suppliers is limited by turnover, portal validation, and single-State supply conditions. Persons supplying goods through an electronic commerce operator required to collect tax at source are exempted from registration under the Uttar Pradesh Goods and Services Tax Act, 2017, if their aggregate turnover does not exceed the registration threshold. The exemption is subject to conditions including no inter-State supply, supply in only one State or Union territory, possession and portal validation of a Permanent Account Number, grant of an enrolment number, and cessation of the enrolment upon subsequent registration under the Act.
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 e-commerce suppliers is limited by turnover, portal validation, and single-State supply conditions.
Persons supplying goods through an electronic commerce operator required to collect tax at source are exempted from registration under the Uttar Pradesh Goods and Services Tax Act, 2017, if their aggregate turnover does not exceed the registration threshold. The exemption is subject to conditions including no inter-State supply, supply in only one State or Union territory, possession and portal validation of a Permanent Account Number, grant of an enrolment number, and cessation of the enrolment upon subsequent registration under the Act.
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