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

Procedure for obtaining exemption from registration for the persons making supplies through ECO who are required to collect tax

31-Jul-2023 | No. 34/2023- Central Tax

CBIC has issued a circular regarding the exemption from obtaining registration for the persons making supplies through ECO who are required to collect tax under Section 52 of the said Act and have an aggregate turnover in the preceding financial year and in the current financial year not exceeding the amount of aggregate turnover above which a supplier is liable to be registered in the State or Union territory in accordance with the provisions of Section 22(1) of the said Act subject to the conditions as prescribed under this circular. By virtue of this circular, the conditions are as follows: 1. Such persons shall not make any inter-State supply of goods; 2. Such persons shall not make the supply of goods through electronic commerce operator in more than one State or Union territory; 3. Such persons shall be required to have a Permanent Account Number issued under the Income Tax Act, 1961, etc. 4. Such persons shall declare on the common portal their Permanent Account Number before making any supply of goods through an electronic commerce operator, issued under the Income Tax Act, 1961. 5. Grant an enrolment number on the common portal on successful validation of the Permanent Account Number. 6. Shall not be granted more than one enrolment number in a State or Union territory, etc.

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