Goods and Services Tax – GST Dated:- 13-10-2023 – News – In terms of the recent amendments to the Act and the rules and notification number 34/2023 dated 31.07.2023 , persons supplying goods through e-commerce operators shall be exempt from mandatory registration under the CGST Act even if they supply goods through e-commerce operators (ECO) if they satisfy the following conditions: (a) such person is engaged in the supply of goods through the ECO and such supplies are made only in one State/UT, (b) such person does not make any inter-state supply, (c) the said person has a Permanent Account Number (PAN) under the Income Tax Act, 1961, (d) such persons shall declare his PAN (which shall be validated) on the common portal
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =