Key Points -

• Recent amendments to the CGST Act exempt unregistered suppliers of goods through e-commerce operators (ECOs) from mandatory GST registration under certain conditions.
• Conditions for exemption include supply of goods in a single State/UT, no inter-state supply, possession of a PAN, and successful PAN validation on the GST Portal.
• Unregistered suppliers can enroll on the GST Portal for ECO supplies by following a specific procedure, including generating a User ID and obtaining an enrollment number upon successful PAN validation.
• This measure simplifies the compliance process for small-scale suppliers using ECOs to sell goods, reducing their administrative burden regarding GST registration.

https://www.gst.gov.in/newsandupdates/read/608