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India
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Intermediate
The notification itself, dated 31 July 2023 and in force from 1 October 2023, that lets a small seller sell goods within one state on a marketplace without a GSTIN.
Notification No. 34/2023-Central Tax: Exemption from Registration for Suppliers Selling Through E-commerce Operators
From GST Council (CBIC notification) by CBIC
- Applies to sellers whose turnover is under the state's registration threshold and who sell goods through a TCS-collecting marketplace
- No inter-state supply, and marketplace sales in only one state or union territory
- The seller needs a PAN and an enrolment number from the GST portal before the first sale, which lapses once they register
