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

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....)/CTR/735(d-4)/2023] , dated the August 07, 2023 In exercise of the powers conferred by sub-section (2)   of section 23   of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter referred to as the said Act), the Governor of Tamil Nadu, on the recommendations of the Council, hereby specifies the persons making supplies of goods through an ele....

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....ed to have a Permanent Account Number issued under the Income-tax Act, 1961 (Central Act 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 (Central Act 43 of 1961), address of their place of business and the State or Union territory....