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Haryana Government Gazette

EXTRAORDINARY

Published by Authority

© Govt. of Haryana

No. 171-2023/Ext.] CHANDIGARH, WEDNESDAY, SEPTEMBER 27, 2023 (ASVINA 5, 1945 SAKA)

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¼vi½ ,sls O;fDr;ksa dks ,d jkT; esa ,d ls vf/kd ukekadu la[;k çnku ugha dh tk,xh(

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 27, 2023 (ASVN. 5, 1945 SAKA)

3243

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HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 27th September, 2023

No. 49/GST-2.- In exercise of the powers conferred by sub-section (2) of section 23 of the Haryana Goods and

Services Tax Act, 2017 (19 of 2017) (hereafter referred to as the said Act), the Governor of Haryana, on the

recommendations of the Council hereby specifies the persons making supplies of goods through an electronic

commerce operator who is required to collect tax at source under section 52 of the said Act and having an aggregate

turnover in the preceding financial year and in the current financial year not exceeding the amount of aggregate turnover

above which a supplier is liable to be registered in the State in accordance with the provisions of sub-section (1)

of section 22 of the said Act, as the category of persons exempted from obtaining registration under the said Act,

subject to the following conditions, namely: —

(i)

such persons shall not make any inter-State supply of goods;

(ii)

such persons shall 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 (Central Act 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

(Central Act 43 of 1961), address of their place of business and the State or Union territory in which

such persons seek to make such supply, which shall be subjected to validation on the common portal;

(v)

such persons have been granted an enrolment number on the common portal on successful validation of

the Permanent Account Number declared as per clause (iv);

(vi)

such persons shall not be granted more than one enrolment number in the State;

(vii) no supply of goods shall be made by such persons through electronic commerce operator unless such

persons have been granted an enrolment number on the common portal; and

(viii) where such persons are subsequently granted registration under section 25 of the said Act, the

enrolment number shall cease to be valid from the effective date of registration.

2.

This notification shall come into force with effect from the 1st day of October, 2023.

DEVINDER SINGH KALYAN,

Principal Secretary to Government Haryana,

Excise and Taxation Department.

10612—C.S.—H.G.P., Pkl.