Delhi Govt notifies GST Registration Exemption for Vendors Operating through E-commerce Operators for Intrastate Supplies [Read Notification]

The Delhi Government vide notification No. 34/2023-State Tax, F. 3 (14)/Fin.(Exp-I)/2023-24/DS-I/916 issued on 25th October 2023 has notified the Goods and Services Tax Registration Exemption for Vendors Operating through E-commerce Operators for Intrastate Supplies.

Empowered by Section 23(2) of the Delhi Goods and Services Tax Act, 2017 (DGST), and based on the Council's recommendations, the Lieutenant Governor of the National Capital Territory of Delhi specifies a group of individuals. These individuals are those who supply goods through an electronic commerce operator and are obligated to collect tax at the source according to Section 52 of the DGST Act.

They are exempted from the necessity of obtaining registration under the DGST Act if their aggregate turnover in the previous financial year and the current financial year does not exceed the threshold beyond which a supplier is required to register in the State or Union territory. This threshold is determined by the provisions of Section 22(1) of the said Act. The exemption is subject to the following conditions:

(i) such persons shall not make any inter-State supply of goods;

(ii) such persons shall not make supply of goods through electronic commerce operator in more than one State or Union territory;

(iii) such persons shall be required to have a Permanent Account Number issued under the Income Tax Act, 1961 (43 of 1961);

(iv) such persons shall, before making any supply of goods through electronic commerce operator, declare on the common portal their Permanent Account Number issued under the Income Tax Act, 1961 (43 of 1961), address of their place of business and the State or Union territory in which such persons seek to make such supply, which shall be subjected to validation on the common portal;

(v) such persons have been granted an enrolment number on the common portal on successful validation of the Permanent Account Number declared as per clause (iv);

(vi) such persons shall not be granted more than one enrolment number in a State or Union territory;

(vii) no supply of goods shall be made by such persons through electronic commerce operator unless such persons have been granted an enrolment number on the common portal; and

(viii) where such persons are subsequently granted registration under section 25 of the said Act, the enrolment number shall cease to be valid from the effective date of registration.

This notification shall come into force with effect from the 1 st day of October, 2023.

To Read the full text of the Order CLICK HERE

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