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    <title>Persons exempted from obtaining registration under Arunachal Pradesh Goods and Services Tax Act, 2017 - Persons making supplies of goods through an electronic commerce operator who is required to collect tax at source u/s 52 of the Arunachal Pradesh Goods and Services Tax Act, 2017 specified.</title>
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    <description>Persons making supplies of goods through an electronic commerce operator required to collect tax at source are exempted from obtaining registration if their aggregate turnover is below the registration threshold, subject to conditions: no inter State supplies; supply through an e commerce operator in only one State; possession and declaration of a Permanent Account Number and business address on the common portal; validation and issuance of an enrolment number; single enrolment per State; prohibition on supplying without an enrolment number; and cessation of enrolment validity upon subsequent registration.</description>
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      <description>Persons making supplies of goods through an electronic commerce operator required to collect tax at source are exempted from obtaining registration if their aggregate turnover is below the registration threshold, subject to conditions: no inter State supplies; supply through an e commerce operator in only one State; possession and declaration of a Permanent Account Number and business address on the common portal; validation and issuance of an enrolment number; single enrolment per State; prohibition on supplying without an enrolment number; and cessation of enrolment validity upon subsequent registration.</description>
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