GSTN has enabled the enrolment of unregistered persons for selling goods through e-commerce operators. 

Any unregistered person desirous of enrolling on the GST portal for making supplies of goods through ECOs in any one State/UT are hereby advised to follow the procedure specified below:

a) Visit the GST Portal at https://www.gst.gov.in/ and click the GST Portal link

b) Select the "User Services" Tab and choose "Generate User Id for Unregistered Applicant"

c) click "Yes" on the Warning window which asks you to Continue

d) Check the "To apply as a supplier to e commerce operators" box

e) Proceed to fill the Form that opens on your screen

f) Upon successful validation of your PAN the enrolment number will be generated by the portal.

In terms of the recent amendments to the Act and the rules and Notification No. 34/2023 dated 31.07.2023, persons supplying goods through e-commerce operators shall be exempt from mandatory registration under the CGST Act even if they supply goods through e-commerce operators (ECO) if they satisfy the following conditions:

(a) such person is engaged in the supply of goods through the ECO and such supplies are made only in one State/UT,

(b) such person does not make any inter-state supply,

(c) the said person has a Permanent Account Number (PAN) under the Income Tax Act, 1961,

(d) such persons shall declare his PAN (which shall be validated) on the common portal (i.e. GST Portal) along with the address of his place of business and the name of the State/UT or Union territory before making such supplies,

(e) such person has been granted an enrolment number on the common portal upon validation of his PAN before which he shall not make any such supply through any ECO.

DISCLAIMER:-

(Note: Information compiled above is based on my understanding and review. Any suggestions to improve above information are welcome with folded hands, with appreciation in advance. All readers are requested to form their considered views based on their own study before deciding conclusively in the matter. Team BRQ ASSOCIATES & Author disclaim all liability in respect to actions taken or not taken based on any or all the contents of this article to the fullest extent permitted by law. Do not act or refrain from acting upon this information without seeking professional legal counsel.)

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