Seeks to waive the requirement of mandatory registration under section 24(ix) of CGST Act for person supplying goods through ECOs, subject to certain conditions. - 34/2023-State Tax - Gujarat SGST
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Registration exemption for suppliers through e-commerce operators with portal-validated PAN enables enrolment-based trading. Specifies a conditional exemption from obtaining registration under the State GST Act for persons supplying goods through an electronic commerce operator required to collect tax at source, where such persons have turnover below the State registration threshold, subject to restrictions on inter-State supplies, single-State supply through an electronic commerce operator, possession and validation of a Permanent Account Number on the common portal, grant of a single enrolment number per State, prohibition on supply without that enrolment number, and automatic cessation of the enrolment number upon grant of formal GST registration.
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 suppliers through e-commerce operators with portal-validated PAN enables enrolment-based trading.
Specifies a conditional exemption from obtaining registration under the State GST Act for persons supplying goods through an electronic commerce operator required to collect tax at source, where such persons have turnover below the State registration threshold, subject to restrictions on inter-State supplies, single-State supply through an electronic commerce operator, possession and validation of a Permanent Account Number on the common portal, grant of a single enrolment number per State, prohibition on supply without that enrolment number, and automatic cessation of the enrolment number upon grant of formal GST registration.
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