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

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..... 34/2023-State Tax No. F. 3 (14)/Fin.(Exp-I)/2023-24/DS-I/916.--In exercise of the powers conferred by sub-section (2) of section 23 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017) (hereafter referred to as the said Act), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby specifies the persons making supplies of goods through a....

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....anent 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 which such persons seek to make such supply, ....