Tamil Nadu exempts small e-commerce suppliers from GST registration if turnover is below threshold and conditions are met.

The Government of Tamil Nadu has issued a notification exempting certain suppliers of goods, who operate through electronic commerce operators and have a turnover below the specified threshold, from obtaining registration under the Tamil Nadu Goods and Services Tax Act, 2017. These suppliers must meet specific conditions, including not making inter-State supplies, operating in only one State or Union territory, and having a Permanent Account Number. They must declare their business details on a common portal and obtain an enrolment number before supplying goods. The notification is effective from October 1, 2023.