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

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.... Mantralya, Vallabh Bhawan, Bhopal Bhopal, the 1^st September 2023 No. CT-8-0011-2023-Sec-1-V (CT) (36).- In exercise of the powers conferred by sub-section (2) of Section 23 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017) (hereafter referred to as the said Act), the State Government, on the recommendations of the Council, hereby specifies the persons making supplies of ....

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....ve 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 in which such persons seek to make such supply....