Persons making supplies of goods through electronic commerce operator—Exemption from obtaining registration

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.... Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter referred to as the said Act), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby specify the persons making supplies of goods through an electronic commerce operator who is required to collect tax at source under section 52 of the said Act and having an aggregate turnover in the pr....

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....rough 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 shall be subjected to validation on the common portal ; (v) such persons have been granted an enrolment number on the common portal on succe....