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Taxation Central Ministry of Finance Central Goods and Services Tax Act, 2017

Facility of enrolment for supply of goods through e-commerce operators by GST un-registered suppliers

12-Oct-2023 | NA

GSTN has issued an update regarding Facility of enrolment for supply of goods through e-commerce operators by GST un-registered suppliers.

As per recent amendments to the Act, persons supplying goods through E-commerce Operators (ECOs) will be exempt from mandatory registration under the CGST Act under the following conditions:

The person is engaged in supplying goods through ECO, limited to one State/UT.
No inter-state supply is made.
The person holds a valid Permanent Account Number (PAN) under the Income Tax Act, 1961.
The person must declare and validate their PAN, along with the address of their place of business and the respective State/UT, on the GST Portal before making such supplies.
The person must obtain an enrolment number on the GST Portal, validated by their PAN, before engaging in such supply through any ECO.

Procedure for Enrolment:

Visit the GST Portal at https://www.gst.gov.in/ and click on the GST Portal link.

Select the User Services Tab and choose Generate User Id for Unregistered Applicant.

Click Yes on the Warning window to proceed.

Check the box labeled to apply as a supplier to e-commerce operators.

For detailed information and step-by-step instructions, kindly refer to the official update: https://www.gst.gov.in/newsandupdates/read/608

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