Jharkhand exempts certain suppliers from mandatory GST registration for ECOs under specific conditions starting October 1, 2023.
The Government of Jharkhand, under the Jharkhand Goods and Services Tax Act, 2017, has issued a notification exempting certain suppliers from mandatory registration when supplying goods through electronic commerce operators (ECOs). This exemption applies if their turnover does not exceed the specified threshold and is subject to conditions: no inter-State supply, operations limited to one State or Union territory, possession of a Permanent Account Number, and successful enrolment on the common portal. Suppliers must declare their business details and cannot have multiple enrolment numbers. The notification is effective from October 1, 2023.
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