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of <h1>Punjab exempts certain small suppliers from mandatory GST registration for ECO sales under specific conditions. Effective October 1, 2023.</h1> The Government of Punjab has issued a notification under the Punjab Goods and Services Tax Act, 2017, exempting certain suppliers from mandatory registration. This applies to those supplying goods through electronic commerce operators (ECOs) with an aggregate turnover not exceeding the specified threshold. Conditions include not making inter-State supplies, operating in only one State or Union Territory, possessing a Permanent Account Number, and obtaining an enrolment number on the common portal. The exemption is effective from October 1, 2023, and the enrolment number becomes invalid upon obtaining registration under section 25 of the Act.
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