GST Notification – 34/2023:

• This notification will come into effect from 1st October 2023.
• The GST registration requirement for individuals supplying goods through Electronic Commerce Operators (ECOs) is being waived.
• According to this notification, those making supplies of goods through ECOs with an aggregate turnover within the specified limit will be exempted from GST registration.
• To avail this exemption, certain conditions must be satisfied, including the absence of inter-state supply of goods, limited operations confined to one state or union territory, and the possession of an valid PAN, such person has been granted an enrollment number through common portal, and should not possess more than one enrollment number.

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