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    <title>Seeks to waive the requirement of mandatory registration under section 24(ix) of RGST Act for person supplying goods through ECOs, subject to certain conditions</title>
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    <description>Specifies an exemption from the registration requirement for persons supplying goods through an electronic commerce operator required to collect tax at source, provided their aggregate turnover does not exceed the State registration threshold and they do not make inter State supplies. Eligible persons must have a Permanent Account Number, declare PAN, business address and State on the common portal, obtain a validated enrolment number (no more than one per State), and must not supply through the operator without such enrolment; the enrolment lapses upon obtaining GST registration.</description>
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      <description>Specifies an exemption from the registration requirement for persons supplying goods through an electronic commerce operator required to collect tax at source, provided their aggregate turnover does not exceed the State registration threshold and they do not make inter State supplies. Eligible persons must have a Permanent Account Number, declare PAN, business address and State on the common portal, obtain a validated enrolment number (no more than one per State), and must not supply through the operator without such enrolment; the enrolment lapses upon obtaining GST registration.</description>
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