AHSG & Co. LLP

August 2023

GST registration is not required for small dealers to supply goods through ECOs

Any person who is making supply of goods through electronic commerce operators (ECOs) was mandatorily required to obtain GST registration. However Government vide notification specified the Persons making supplies of goods through an electronic commerce operator who is required to collect tax at source under section 52 of the CGST Act and having an aggregate …

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