This notification exempts suppliers making goods supply through e-commerce operators from mandatory GST registration, subject to turnover limits under section 22 of the CGST Act. The exemption applies only to intra-State supplies and restricts supply to one State or Union Territory. Such suppliers must obtain an enrolment number by declaring PAN and business details on the common portal. The exemption ceases once regular GST registration is granted.

Effective Date:
1 October 2023