Suppliers making intra-state supplies of goods through an ECO (who collects Tax at Source under Section 52)

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.... [G.O. Ms. No. 113, Commercial Taxes and Registration (B1), 27th October 2023. Aippasi 10, Sobakiruthu, Thiruvalluvar Aandu-2054.] No. II(2)/CTR/887(c-2)/2023. In exercise of the powers conferred by sub-section (2) of section 23 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter referred to as the said Act), the Governor of Tamil Nadu, on the reco....

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....ration under the said Act, subject to the following conditions, namely: - (i) such persons shall not make any inter-State 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, ....