The Government of Maharashtra on February 03, 2025, issued a Clarification on various issues faced by the registered persons supplying goods and services or both through electronic commerce operators.
Registration requirements of the person supplying goods and services or both through electronic commerce operator (ECO).
Suppliers registered under GST and making supplies through e-commerce operators adhering to aforesaid conditions may be held as compliant with respect to the conditions of place of business, presence of taxpayer and books of accounts/record unless contrary found as a part of investigation or inquiry.
The guidelines under this circular are procedural in nature and hence cannot be made use of interpretation of provisions of the law. The difficulty, if any in the implementation of this circular may be brought to the notice of the office of the Commissioner of State Tax.
[Notification No.08T/2025]
