Notification Exempting Certain Persons From Registration Under Central Goods And Services Tax Act.pdf

gst-ct-34-2023-484151.pdf
Preview of Notification Exempting Certain Persons from Registration under Central Goods and Services Tax Act
🔗 Source: livelaw.in
📊 Size: 112 KB
👤 Author: Admin
⬇️ Downloads: 30

Summary

In exercise of powers under sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017, the Central Government specifies persons making supplies through an electronic commerce operator who are required to collect tax at source under section 52 and have an aggregate turnover not exceeding the amount above which registration is liable under section 22. The exempted category is subject to the following conditions: (i) no inter-State supply of goods; (ii) supply of goods through electronic commerce operator in only one State or Union territory; (iii) possession of a Permanent Account Number; (iv) declaration of Permanent Account Number, address, and State on the common portal; (v) successful validation of Permanent Account Number; (vi) no more than one enrolment number in a State or Union territory; (vii) enrolment number required for supply of goods; and (viii) enrolment number ceases to be valid upon registration under section 25. This notification comes into force on October 1, 2023.

Description

CBIC specifies suppliers for e-commerce tax collection, turnover threshold applies.

Technical Information

  • File Format: PDF
  • File Size: 112 KB
  • Pages: 2
  • Language: EN
  • Author: Admin
  • Total Downloads: 30
  • Last Updated: 2 days ago

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