Persons exempted from obtaining registration under Arunachal Pradesh Goods and Services Tax Act, 2017 - Persons making supplies of goods through an electronic commerce operator who is required to collect tax at source u/s 52 of the Arunachal Pradesh Goods and Services Tax Act, 2017 specified.

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....r>Arunachal Pradesh SGST<br>GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE AND NARCOTICS ITANAGAR Notification No. 34/2023 - State Tax The 31st July, 2023 No. T-E-18012/7/2022.-In exercise of the powers conferred by sub-section (2) of Section 23 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter referred to as the said Act), the State Government, on th....

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....r 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, declare on the common portal their Permanent Account Number issued under the Income Tax Act, 1961 (43 of 1961), address of their....