The category of persons exempted from obtaining registration under the e Uttarakhand Goods and Services Tax Act,2.017 (06 of 2017). (Persons making supplies of goods through an electronic commerce operator who is required to collect tax at source under section 52).

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....ttarakhand SGST<br>Government of&nbsp;Uttarakhand Finance&nbsp;Section-8 No. 170774/2023/02(120)/XXVII(8)/2023/CT-34 Dehradun : Dated: 24 November, 2023 Notification WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW THEREFORE, In exercise of the powers conferred by sub-section (2) of section 23 of the Uttarakhand Goods and Services T....

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....ate supply of goods; (ii) such persons shall not make supply of goods through electronic commerce operator in more than one State or Union territory; (iii) such persons shall be 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, de....