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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....al Pradesh SGST<br>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), ....

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....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, declare on the common portal their Permanent Account Number issued under ....