The Government of Karnataka on August 11, 2023, issued a notification regarding the persons making supplies of goods through an electronic commerce operator who is required to collect tax at source under section 52 of the Karnataka Goods and Services Tax Act, 2017 and having an aggregate turnover in the preceding financial year and in the current financial year not exceeding the amount of aggregate turnover above which a supplier is liable to be registered in the State.
The following conditions have been stated:
• such persons shall not make any inter-State supply of goods;
• such persons shall not make a 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
• such persons shall, before making any supply of goods through an electronic commerce operator, declare on the common portal their Permanent Account Number issued under the Income Tax Act, 1961 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 declared as per clause (iv);
• 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 an 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.
This notification will come into force from October 01, 2023.
[Notification No. 17/2023]
