GST
TRT-2025-
Date:-01-01-70
In:-
Issue Favourable to Tax Payer ?:-
Notification No. 34/2023–Central Tax dated 31st July 2023
Key Pointers –
Persons making supplies of goods through an electronic commerce operator who is required to collect tax at source under section 52 of the Act and having an aggregate turnover in the preceding financial year and in the current financial year not exceeding the amount of aggregate turnover exempted from obtaining registration under sub-section (1) of section 22 of the Act, subject to the following conditions:
- Such persons shall not make any inter-state supply of goods and shall not make supply of goods through electronic commerce operator in more than one State or Union territory;
- Such persons shall be required to have a Permanent Account Number issued under the Income Tax Act, 1961. Also, before making any supply of goods through electronic commerce operator, declare on the common portal their Permanent Account Number, address of their place of business and the State or Union territory in which such persons seek to make such supply, which shall be subjected to validation on the common portal;
- Such persons have been granted an enrolment number on the common portal on successful validation of the Permanent Account Number (vi) such persons shall not be granted more than one enrolment number in a State or Union territory;
- No supply of goods shall be made by such persons through electronic commerce operator unless such persons have been granted an enrolment number on the common portal; and where such persons are subsequently granted registration under section 25 of the said Act, the enrolment number shall cease to be valid from the effective date of registration.
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