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

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....24 eCF No.168833/466.- In exercise of the powers conferred by sub-section (2) of section 23 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereinafter referred to as the said Act), the Governor of Assam, on the recommendations of the Council, is hereby pleased to specify the persons making supplies of goods through an electronic commerce operator who is required t....

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....x Act, 1961 (Central Act No. 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 No. 43 of 1961), address of their place of business and the State or Union territory in which such persons seek to make such supply, which sh....