Notification under sub-section (2) of section 23 to waive the requirement of mandatory registration under section 24(ix) of HGST Act, 2017 for person supplying goods through ECOs, subject to certain conditions under the HGST Act, 2017

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....th September, 2023 No. 49/GST-2.- In exercise of the powers conferred by sub-section (2) of section 23 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter referred to as the said Act), the Governor of Haryana, on the recommendations of the Council hereby specifies the persons making supplies of goods through an electronic commerce operator who is required to collect tax at sou....

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....(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 (Central Act 43 of 1961), address of their place of business and the State or Union territory in which such persons seek to make such supply, which shall be subjected to validation on the common portal; ....