Persons making supplies of goods through electronic commerce operator—Exemption from obtaining registration - G. O. Ms. No. 92 - Tamil Nadu SGST

Registration exemption for sellers using e-commerce operators subject to PAN-based enrolment, single-state supply, and validation conditions.

Persons supplying goods through an electronic commerce operator required to collect tax at source are exempt from registration if their aggregate turnover does not exceed the registration threshold and they satisfy conditions: no inter State supplies; supply through the operator in only one State or Union territory; possession of a Permanent Account Number; declaration and validation of PAN, business address and State on the common portal; grant of an enrolment number before making supplies; single enrolment per State; and cessation of enrolment on subsequent registration.