Major Relaxation To E-Commerce Operators (ECOs) By 47th GST Council Meeting

In-principal approval for relaxation in the provisions for suppliers making supplies through E-Commerce Operators (ECOs):

(1.) Waiver of requirement of mandatory registration under section 24(ix) of CGST Act for person supplying goods through ECOs, subject to certain conditions, such as-

(i.) the aggregate turnover on all India basis does not exceed the turnover specified under sub-section (1) of section 22 of the CGST Act and notifications issued thereunder.

(ii.) the person is not making any inter-State taxable supply.

(2.) Composition taxpayers would be allowed to make intra-State supply through e-commerce operators subject to certain conditions.

The details of the scheme will be worked out by the Law Committee of the Council. The scheme would be tentatively implemented with effect from 01.01.2023, subject to preparedness on the portal as well as by ECOs.

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