Persons exempted from obtaining registration under KGST Act - Persons making supplies of goods through an electronic commerce operator who is required to collect tax at source under section 52 of the KGST Act specified

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.... G.O.(P) No.125/2023/TAXES Dated, Thiruvananthapuram, 13th September, 2023. 28th Chingam, 1199. S. R. O. No. 970/2023 In exercise of the powers conferred by sub-section (2) of section 23 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereafter referred to as the said Act), the Government of Kerala, on the recommendations of the Council, hereby specifies the persons ....

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....ns shall be required to have a Permanent Account Number issued under the Income Tax Act, 1961 (43 of 1961); (iv) such persons shall, before making any supply of goods through electronic commerce operator, declare on the common portal their Permanent Account Number issued under the Income Tax Act, 1961 (43 of 1961), address of their place of business and the State or Union territory in whi....