GST Registration Exemption for Services Supplier via E-commerce Platform notified by CBEC

CBEC Notifies Exemption from Registration for Supplier of Services using E-commerce Platform upto threshold limit of Rs. 20 Lakh

Earlier, it was decided to exempt those service providers whose annual aggregate turnover is less than Rs. 20 lakhs (Rs. 10 lakhs in special category states except J & K) from obtaining registration even if they are making inter-State taxable supplies of services.

As a further measure towards taxpayer facilitation, CBEC has notified exemption from compulsory registration provisions applicable for suppliers providing services through an e-commerce platform, provided their aggregate turnover does not exceed Rs. 20 lakh (Rs. 10 lakh in special category States except J & K) and the supplier is not liable to collect tax at source under GST, in line with recommendations made by the GST Council on 10 Nov. 2017.

As a result, all service providers, whether supplying intra-State, inter-State or through e-commerce operator, will be exempt from obtaining GST registration, provided their aggregate turnover does not exceed the above threshold.

Exemption from GST Registration for E-commerce Supplier of Services: CBEC Notification No. 65/2017 Central Tax dt. 15 Nov. 2017

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