The Goods and Tax Services Network (GSTN) on October 12, 2023, issued a notification regarding the facility of enrolment for the supply of goods through e-commerce operators by GST-unregistered suppliers.
The following has been stated: -
•In terms of the recent amendments to the Act and the rules and notification number 34/2023 dated July 31, 2023, persons supplying goods through e-commerce operators shall be exempt from mandatory registration under the CGST Act even if they supply goods through e-commerce operators (ECO) if they satisfy the following conditions:
(a)Such a person is engaged in the supply of goods through the ECO and such supplies are made only in one State/UT,
(b)Such a person does not make any inter-state supply,
(c)The said person has a Permanent Account Number (PAN) under the Income Tax Act, 1961,
(d)Such persons shall declare their PAN (which shall be validated) on the common portal (i.e. GST Portal) along with the address of their place of business and the name of the State/UT or Union territory before making such supplies,
(e)Such person has been granted an enrolment number on the common portal upon validation of his PAN before which he shall not make any such supply through any ECO.
•GSTN has developed the necessary functionality for enrolment of unregistered persons and the same is available on the portal. Accordingly, unregistered persons desirous of enrolling on the GST portal for making supplies of goods through ECOs in any one State/UT are hereby advised to follow the path/procedure specified in the document attached below.
The detailed notification is given in the document attached below.
