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Home > News > GST Last Updated: Oct 12th 2023

E-commerce Facility for GST Unregistered Suppliers

The GST department published notification 34/2023 on 31/07/2023. According to the announcement, e-commerce operators can avoid GST registration if they meet specific requirements.

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Conditions and procedure are listed below.

  1. Conditions for supply goods by e-commerce portal without registering GST
  2. Procedure of enrolment on GST portal

1. Conditions for supply goods by e-commerce portal without registering GST

  • The persons shall supply goods through E commerce portal only in One state or union territory. The persons should not make any Inter-state supply.
  • PAN is mandatory to supply the goods through E-commerce portal.
  • The persons should declare the PAN (Validated) on the GST portal along with the address of the place of business and name of the state or union territory before making any supply of goods.
  • Enrolment number issued by GST portal upon validation of PAN is must to supply goods through E-commerce portal.

2. Procedure of enrolment on GST portal

The persons who want to supply the goods through e-commerce portal needs to follow the procedure

  • Go to
  • Go to Services >> User Services >> Generate User id for unregistered Applicant.
  • Click Yes in the warning window to continue.
  • Select “To apply as a supplier to e-commerce portals” and click on proceed.
  • Enter the following details.
    1. Name as per PAN
    2. PAN
    3. Email Address
    4. Mobile number
    5. Select the state in which you want to operate as supplier through E-commerce operator.
    6. Secondary mobile number and address
    7. Enter the address of place of business.
    8. Enter the goods or services to be supplied.
  • Enter the captcha and click on proceed.
  • Once the PAN is successfully validated, Enrolment number will be generated by the GST portal.

This move helps the small business to grow . It helps in simplifying the tax compliance for the small business.

Source(s):, Team

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Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.