Seeks to waive the requirement of mandatory registration under section 24(ix) of WBGST Act, 2017 for person supplying goods through ECOs, subject to certain conditions.

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....ah, the 17th day of November, 2023 [Corresponding Central Notification No. 34/2023-Central Tax] In exercise of the powers conferred by sub-section (2) of section 23 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter referred to as the said Act), the Governor, on the recommendations of the Council, is pleased hereby to specify the persons making supp....

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....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 which such pers....