Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 34/2023-Central Tax dated 31st July, 2023 to exempt the category of persons making supplies of goods through an Electronic Commerce Operator (ECO) who is required to collect tax at source and having an aggregate turnover in the preceding financial year and in the current financial year not exceeding INR 20 Lakhs (Twenty) from obtaining registration under GST Act, 2017 subject to the following conditions, namely:-

1. No inter-state supply of goods shall take place;
2. Supply of goods through ECO in more than one state or union territory shall not be made;
3. Person must have Permanent Account Number (PAN);
4. Such person prior to making any supply of goods through ECO, declare on the common portal their PAN, address of their place of business and the State or Union territory in which such persons seek to make such supply and that shall be subjected to validation on the common portal;
5. Such person must have been granted an enrolment number on the common portal which shall be separate for each state or union territory;
6. No supply of goods shall be made through ECO unless enrolment number is granted on the common portal to such person;
7. If registration is granted, enrolment shall ceases to be valid.

The said Notification will be effective from 1st day of October, 2023.

Source: Central Board of Indirect taxes and Customs (CBIC)

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