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

Government of Maharashtra Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods

22-Aug-2023 | 34/2023

Government of Maharashtra has issued a notification that specifies certain conditions for individuals or entities engaged in the supply of goods through an electronic commerce operator, effective from 1st October 2023

These individuals or entities are required to collect tax at source under section 52 of the Goods and Services Tax Act. The notification outlines the category of persons exempted from obtaining GST registration under certain circumstances, subject to the following conditions:

a. The individuals or entities shall not engage in any inter-State supply of goods.
b. They shall not supply goods through an electronic commerce operator in more than one State or Union territory.
c. The individuals or entities must have a Permanent Account Number (PAN) issued under the Income Tax Act, 1961.
d. Before making any supply of goods through an electronic commerce operator, they must declare their PAN, address of their place of business, and the specific State or Union territory in which they intend to make such supplies. This information will be validated on the common portal.
e. Once their PAN is successfully validated, they will be granted an enrolment number on the common portal.
f. They shall not be granted more than one enrolment number within the State.
g. No supply of goods should be made through an electronic commerce operator unless the individuals or entities have been granted an enrolment number on the common portal.
h. If these individuals or entities are subsequently granted registration under section 25 of the GST Act, the enrolment number obtained earlier shall cease to be valid from the effective date of registration.

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