Telangana Waives GST Registration for E-commerce Suppliers u/s 24(ix) with Conditions Effective October 2023.

The Government of Telangana has waived the mandatory registration requirement under section 24(ix) of the Telangana Goods and Services Tax Act for individuals supplying goods through electronic commerce operators, subject to specific conditions. These conditions include prohibitions on inter-State supply and supply through multiple States or Union territories, the necessity of a Permanent Account Number, and declaration of business details on a common portal. Suppliers must obtain an enrolment number before making supplies, and this number becomes invalid if the supplier receives registration under section 25. This notification is effective from October 1, 2023.