Frequently Asked Questions
What are the provisions of registration available to ECO?
Section 24 of the CGST Act makes it compulsory for every e-commerce operator and the persons making supplies through e-commerce operator to obtain registration.
However, the Government vide Notification No. 65- Central Tax dated 15.11.2017 has exempted persons from registration making supplies of services through an e-commerce operator and having an aggregate turnover not exceeding Rs. 20 lacs (Rs. 10 lacs in case of special category states)