Persons exempted from obtaining registration under HPGST Act - Persons making supplies of goods through an electronic commerce operator who is required to collect tax at source under section 52 of the HPGST Act specified

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..... State Taxes and Excise Department No. EXN-F(10)-5/2023 Dated: Shimla-2, the 18.09.2023. Notification No. 34/2023-State Tax In exercise of the powers conferred by the sub-section (2) of section 23 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the Council, i .....

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..... (iii)such persons shall 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 territo .....

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