Exemption criteria for individuals who make supplies of goods through an electronic commerce operator under section 52 of the Bihar Goods and Services Tax Act 2017

21-Sep-2023 | NA

Government of Uttar Pradesh has issued a Notification outlining the exemption criteria for individuals who make supplies of goods through an electronic commerce operator. This exemption is related to the requirement of tax collection at source under section 52 of the Uttar Pradesh Goods and Services Tax Act 2017, effective from 1st October 2023 The notification specifies that individuals falling under this category are exempt from obtaining registration under the said Act if they meet certain conditions. These conditions are as follows: 1. They must not engage in inter-State supply of goods. 2. They must not supply goods through an electronic commerce operator in more than one State or Union territory. 3. They are required to possess a Permanent Account Number (PAN) issued under the Income Tax Act, 1961. 4. Before making any supply of goods through an electronic commerce operator, they must declare their PAN, address of their place of business, and the State or Union territory in which they intend to make such supplies on the common portal. This information will undergo validation on the common portal. 5. These individuals will receive an enrolment number on the common portal upon successful validation of the declared PAN, as per the previous condition. 6. They will be granted only one enrolment number in a State or Union territory. 7. They cannot make any supply of goods through an electronic commerce operator unless they have been assigned an enrolment number on the common portal. etc.

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Exemption criteria for individuals who make supplies of goods through an electronic commerce operator under section 52 of the Bihar Goods and Services Tax Act 2017

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Exemption criteria for individuals who make supplies of goods through an electronic commerce operator under section 52 of the Bihar Goods and Services Tax Act 2017

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