Bindusara commences the business of supplying taxable goods locally within the State of Rajasthan in April. He is not yet registered under GST. As…

(A) Yes, Bindusara can supply goods through E-vastustore without obtaining GST registration. As per section 24(ix), persons who supply goods and/or services, other than services notified under section 9(5), through such electronic commerce operator (hereinafter referred as ECO) who is required to collect TCS under section 52 is required to obtain registration mandatorily. However, the persons making supplies of goods through an ECO who is required to collect TCS and having an aggregate turnover in the preceding financial year and in the current financial year not exceeding the threshold limit in accordance with the provisions of section 22(1), are exempted from obtaining registration, vide Notification No. 34/2023 CT dated 31.07.2023, 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 ECO in more than one State/Union territory; (iii) such persons shall be required to have a PAN issued under the Income-tax Act, 1961; (iv) such persons shall, before making any supply of goods through ECO, declare on the common portal: a. their PAN b. address of their place of business and c. State/UT in which such persons seek to make 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 PAN declared above; (vi) such persons shall not be granted more than one enrolment number in a State/UT; (vii) no supply of goods shall be made by such persons through ECO 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, the enrolment number shall cease to be valid from the effective date of registration. Thus, Bindusara can supply goods through E-vastustore without obtaining GST registration till the time its aggregate turnover does not exceed the threshold limit in accordance with the provisions of section 22(1) thereby complying with the aforesaid conditions. (B) As Bindusara is not required to obtain registration under GST, there shall be no GST implications on the supplies made by him through electronic commerce platform - E-vastustore. However, the electronic commerce operator - E-vastustore – is required to submit the details of supplies made through it by the unregistered suppliers (including Bindusara) having enrolment number in Form GSTR 8. Further, no tax at source shall be collected by the E-vastustore in respect of such supplies.