GST DAILY – 159

Small Businesses enabled to make supplies through e-Commerce Operators

✔️ Unregistered suppliers and Composition Taxpayers are now allowed to make intra-state supplies through e-Commerce Operators (ECOs) w.e.f. 1st October 2023

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✔️ Lakhs of small businesses would be benefited from the waiver of requirement of mandatory registration for selling goods through e-Commerce Operators upto threshold turnover of registration

✔️ This would open the huge e-commerce market for small businesses without getting mandatory GST registration upto threshold turnover of registration

✔️ Extension of the benefit of making intra-state supply of goods through an e-Commerce Operator to the composition taxpayers shows government commitment to support small businesses

👉 For details, please refer to the Notification no. 34/2023-CT dated 31.07.2023

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