The category of persons exempted from obtaining registration under the e Uttarakhand Goods and Services Tax Act,2.017 (06 of 2017). (Persons making supplies of goods through an electronic commerce operator who is required to collect tax at source under section 52).

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rakhand SGST - Government of Uttarakhand Finance Section-8 No. 170774/2023/02(120)/XXVII(8)/2023/CT-34 Dehradun : Dated: 24 November, 2023 Notification WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW THEREFORE, In exercise of the powers conferred by sub-section (2) of section 23 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) (here .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hall not make supply of goods through electronic commerce operator in more than one State or Union territory; (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 un .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X