Registration in case of supply of goods through an ECO

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....egistration in case of supply of goods through an ECO<br> Query (Issue) Started By: - Satyam Agarwal Dated:- 7-2-2025 Last Reply Date:- 19-2-2025 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>If a person is engaged in intra state supply of goods through an ECO, he is not liable for registration if his aggregate turnover in the preceding and current financial year does not exceed the thre....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....shold limit. Since he is exclusively engaged in making supply of goods, though through an ECO, will the threshold of 40L limit be available? Reply By KASTURI SETHI: The Reply: Compulsory Registration for supply of goods through ECO is required only if that person is to collect tax at source under Section 52 of CGST Act. Read Notification no.34/23-CT dated 31.7.23. In other words, it is condit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ional exemption from registration for ECO.&nbsp; Reply By Shilpi Jain: The Reply: Certain States still have 20L only as turnover limit. Pls share which State are you from. Reply By Yash Shah: The Reply: According to Section 24(ix) of the CGST Act 2017, a&nbsp;person supplying goods or services or both, through an ECO who is collecting tax at source u/s 52 other than supplies specified u/s 9(5)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., is compulsorily required to take registration. However, according to N/No. 34/2023 CT, persons supplying goods through an ECO who is collecting tax u/s 52 and aggregate turnover in the&nbsp;preceding&nbsp;FY &&nbsp;the&nbsp;current&nbsp;FY does not&nbsp;exceed the threshold limit for registration u/s 22(1), are exempted from obtaining registration subject to inter alia following conditions: *....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Making intra-state supply of goods * Supplying goods through ECO in only 1 state or union territory * Having PAN under the&nbsp;Income Tax Act Further, according to Section 22(1) & N/No. 10/2019-CT, a person, who is engaged in exclusive supply of goods other than persons engaged&nbsp;in making intra-State&nbsp;supplies in the States of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Puducherry, Sikkim, Telangana, Tripura, and Uttarakhand is exempt from obtaining registration if aggregate turnover in the FY does not exceed Rs. 40 lakhs. In the given case, if the&nbsp;aggregate turnover of the&nbsp;preceding & current FY does not exceed Rs. 40 lakhs, then a person is not liable for registration, assuming all remaining conditions of N/No. 34/2023 CT are satisfied and he is no....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t engaged in making intra-state supplies from above-mentioned states.<br> Discussion Forum - Knowledge Sharing ....