Seeks to waive the requirement of mandatory registration under section 24(ix) of Assam GST Act for person supplying goods through ECOs, subject to certain conditions. - eCF No.168833/466 - Assam SGST
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GST registration exemption for e-commerce suppliers is conditioned on turnover limits, portal enrolment, and supply restrictions. Persons making supplies of goods through an electronic commerce operator required to collect tax at source are exempted from mandatory registration under the Assam Goods and Services Tax Act, subject to turnover limits and specified conditions. The conditions include no inter-State supply, no supply through electronic commerce operators in more than one State, possession of a Permanent Account Number, declaration and validation of details on the common portal, issuance of an enrolment number, and a bar on making supplies without that enrolment. The enrolment number ceases on subsequent registration under the Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST registration exemption for e-commerce suppliers is conditioned on turnover limits, portal enrolment, and supply restrictions.
Persons making supplies of goods through an electronic commerce operator required to collect tax at source are exempted from mandatory registration under the Assam Goods and Services Tax Act, subject to turnover limits and specified conditions. The conditions include no inter-State supply, no supply through electronic commerce operators in more than one State, possession of a Permanent Account Number, declaration and validation of details on the common portal, issuance of an enrolment number, and a bar on making supplies without that enrolment. The enrolment number ceases on subsequent registration under the Act.
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