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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The 14th February, 2024 No. S.O. 13/P.A.5/2017/S. 23/2024.- In exercise of the powers conferred by sub-section (2) of section 23 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act 5 of 2017),and all other powers enabling him in this behalf, the Governor of Punjab, on being satisfied that it is necessary in the public interest so to do, on recommendations of the Council, is pleased to s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (iii) such persons shall be required 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 busin....