Seeks to waive the requirement of mandatory registration under section 24(ix) of Chhattisgarh Goods and Services Tax Act, 2017 for person supplying goods through ECOs, subject to certain conditions.

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..... aya, Mahanadi Bhawan Atal Nagar, the 3rd November 2023 NOTIFICATION No. 34/2023 State Tax No. F 10-39/2023/CT/V(60).- In exercise of the powers conferred by sub-section (2) of section 23 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter referred to as the said Act), the State Government, on the recommendations of the Council, hereby specifies the persons .....

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..... rsons 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 territory in which .....

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