Exemption to suppliers of services through an e-commerce platform from obtaining compulsory registration

By | 15th November 2017

An electronic commerce operator who is required to collect tax at source under section 52 of the said Act, and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year, as the category of persons exempted from obtaining registration under the said Act:

Provided that the aggregate value of such supplies, to be computed on all India basis, should not exceed an amount of ten lakh rupees in case of “special category States” as specified in sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir.

Notification 65/2017 – Exemption to suppliers of services through an e-commerce platform from obtaining compulsory registration

Leave a Reply