Persons exempted from obtaining registration under CGST Act - Persons making supplies of goods through an electronic commerce operator who is required to collect tax at source u/s 52 of the CGST Act specified.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... NOTIFICATION NO. 34/2023- Central Tax New Delhi, the 31st July, 2023 G.S.R. 577(E). In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby specifies the persons making supplies of goods through an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X