Exemption Criteria from Registration for E-commerce Operators Collecting Tax at Source

16-Aug-2023 | S.O.120

Government of Rajasthan has issued a notification regarding electronic commerce operators obligated to collect tax at source under section 52 of the Rajasthan Goods and Services Tax Act, 2017. This notification takes effect from the 1st of October 2023.

In accordance with the notification, individuals who supply goods via an electronic commerce operator required to collect tax at source under section 52 of the mentioned Act, and who have an aggregate turnover not exceeding the threshold above which a supplier must register in the State as per the provisions of sub-section (1) of section 22 of the Act, are exempted from obtaining registration under the Act. However, this exemption is subject to the following conditions:
(i) These individuals shall not conduct inter-State supply of goods.
(ii) They shall not engage in the supply of goods through an electronic commerce operator in more than one State or Union territory.
(iii) They must possess a Permanent Account Number issued under the Income Tax Act, 1961.
(iv) Before making any supply of goods through an electronic commerce operator, they shall declare their Permanent Account Number, place of business address, and the State or Union territory in which they intend to conduct such supply on the common portal. This information will undergo validation on the common portal.
(v) They should have received an enrolment number on the common portal after the successful validation of the declared Permanent Account Number as per clause (iv).
(vi) These individuals shall not be granted more than one enrolment number in the State.
(vii) They cannot carry out any supply of goods through an electronic commerce operator unless they have obtained an enrolment number on the common portal.
(viii) If they are subsequently granted registration under section 25 of the Act, the enrolment number will become invalid starting from the effective date of registration.

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Exemption Criteria from Registration for E-commerce Operators Collecting Tax at Source

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Exemption Criteria from Registration for E-commerce Operators Collecting Tax at Source

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