State Government, on the recommendations of the Council, hereby specifies the person making supplies of goods through an electronic commerce operator who is required to collect tox at source under section 52 of the said Act and having an aggregate turnover in the preceding financial year and in the current financial year not exceeding the amount of aggregate turnover. - 34/2023-GST/SIKKIM - Sikkim SGST

Sikkim exempts small e-commerce suppliers from GST registration u/s 52 if turnover is below threshold.

The State Government of Sikkim, based on the Council's recommendations, specifies that individuals supplying goods through electronic commerce operators, who are required to collect tax at source under section 52 of the Sikkim GST Act, 2017, and have an aggregate turnover not exceeding the specified threshold, are exempt from registration under the Act. Conditions for exemption include not making inter-State supplies, supplying goods in only one State or Union territory, possessing a Permanent Account Number, and obtaining an enrolment number on the common portal. This notification is effective from October 1, 2023.