Seeks to waive the requirement of mandatory registration under section 24(ix) of MGST Act for person supplying goods through ECOs, subject to certain conditions.

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..... d August, 2023. NOTIFICATION Notification No. 34/2023 State Tax Maharashtra Goods and Services Tax Act, 2017. No. GST.1023/C.R.42(4)/Taxation-1 . In exercise of the powers conferred by sub-section (2) of section 23 of the Maharashtra Goods and Services Tax Act, 2017, (Mah.XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby specifies the .....

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..... be required to have a Permanent Account Number issued under the Income Tax Act, 1961 (43 of 1961); (iv) such persons shall, before making any supply of goods through electronic commerce operator, declare on the common portal their Permanent Account Number issued under the Income Tax Act, 1961 (43 of 1961), address of their place of business and the State or Union territory in which such persons .....

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