Persons exempted from obtaining registration under KGST Act - Persons making supplies of goods through an electronic commerce operator who is required to collect tax at source under section 52 of the KGST Act specified - S.R.O. No. 970/2023 - Kerala SGST

..... erator who is required to collect tax at source under section 52 of the said Act and having 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 in accordance with the provisions of sub-section (1) of section 22 of the said Act, as the category of persons exempted from obtaining registration under the said Act, subject to the following conditions, namel .....

x x x x x   Extracts   x x x x x

Persons exempted from obtaining registration under KGST Act - Persons making supplies of goods through an electronic commerce operator who is required to collect tax at source under section 52 of the KGST Act specified - S.R.O. No. 970/2023 - Kerala SGST

x x x x x   Extracts   x x x x x

..... 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. 2. This notification shall come into force with effect from the 1st day of October, 2023. By order of the Governor, Dr. A. JAYATHILAK, Additional Chief Secretary to Gover .....

x x x x x   Extracts   x x x x x

Persons exempted from obtaining registration under KGST Act - Persons making supplies of goods through an electronic commerce operator who is required to collect tax at source under section 52 of the KGST Act specified - S.R.O. No. 970/2023 - Kerala SGST

x x x x x   Extracts   x x x x x