Facility of enrolment for supply of goods through e-commerce operators by GST un-registered suppliers.

GST Portal Updated dated 12-Oct-2023

In terms of the recent amendments to the Act and the rules and notification number 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).

GSTN has developed the necessary functionality for enrolment of unregistered persons and the same is available on the portal. Accordingly, 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 path/procedure specified below:

• Visit the GST Portal at https://www.gst.gov.in/ and click the GST Portal link
• Select the “User Services” Tab and choose “Generate User Id for Unregistered Applicant”
• Click “Yes” on the Warning window which asks you to Continue
• Check the “To apply as a supplier to e commerce operators” box
• Proceed to fill the Form that opens on your screen
• Upon successful validation of your PAN the enrolment number will be generated by the portal.