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

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....OODS AND SERVICES TAX ACT, 2017 No.(GHN- 58)GST-2023/S.23(8)GST Cell:- In exercise of the powers conferred by sub-section (2) of section 23 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereafter referred to as the said Act), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby specifies the persons making supplies of goods through ....

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....rmanent 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, which shal....