Advisory on facility of enrolment for supply of goods through e-commerce operators by GST un-registered suppliers

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

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) if they satisfy the following conditions:

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

• Such person does not make any inter-state supply,

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

• 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,

• 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.

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.

Facility for the e- commerce operators through whom unregistered suppliers of goods can supply goods.

GSTN has also provided APIs for ECOs (through whom unregistered persons can supply goods) to integrate with GSTN to obtain the details and facilitate the unregistered suppliers. The APIs are for validating the demographic details of the said suppliers and also for use in tracking and reporting supplies by such persons. The details of the APIs are as follows:-

The name of the APIs developed are:

• Unregistered Applicants API: To get the details of Unregistered Applicant by passing the enrolment ID in the GET request

• Unregistered Applicants Validation API: To validate the Mobile Number and Email ID of a Enrolment ID

The following is noteworthy for the e-Commerce operators in order to access and integrate the APIs successfully:

• The e-Commerce operator should contact any GSP to access the above APIs.

• To access these APIs Authentication Token should be obtained from the authentication API.

• For accessing the public APIs the authentication token should be obtained by using the GSPs credentials.

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