The category of persons exempted from obtaining registration under the e Uttarakhand Goods and Services Tax Act,2.017 (06 of 2017). (Persons making supplies of goods through an electronic commerce operator who is required to collect tax at source under section 52). - 170774/2023/02(120)/XXVII(8)/2023/CT-34 - Uttarakhand SGST

Uttarakhand exempts certain e-commerce suppliers from GST registration if turnover is below threshold; effective October 1, 2023.

The Government of Uttarakhand has issued a notification exempting certain individuals from obtaining registration under the Uttarakhand Goods and Services Tax Act, 2017. This exemption applies to those supplying goods through electronic commerce operators required to collect tax at source, provided their turnover does not exceed the specified threshold. Conditions for exemption include not making inter-State supplies, limiting supply to a single State or Union territory, possessing a Permanent Account Number, and obtaining an enrolment number on the common portal. The notification is effective from October 1, 2023, and the enrolment number becomes invalid upon registration under section 25.