The Government of Goa vide gazette notification has clarified that the persons making supplies of goods through an electronic commerce operator who is required to collect tax at source are exempted from obtaining registration under the Goa GST Act 2017, subject to the following conditions, namely:—
- Such persons shall not make any interState supply of goods;
- Such persons shall not make supply of goods through electronic commerce operator in more than one State;
- Such persons shall be required to have a Permanent Account Number issued under the Income Tax Act, 1961
- 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, 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;
- Such persons have been granted an enrolment number on the common portal on successful validation of the Permanent Account Number
- 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 here 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.
The electronic commerce operator who is required to collect tax at source shall:
- The electronic commerce operator shall not allow any inter-State supply of goods through it by persons paying tax under section 10 of Goa GST Act, 2017.
- The electronic commerce operator shall furnish the details of supplies of goods made through it by the said person in the statement in FORM GSTR-8 electronically on the common portal.
This notification shall come into force with effect from the 1st day of October, 2023.