Notification no. 1021 dated 05/12/2017 – Regarding the required turnover limit for registration for e-commerce operator .
In pursuance of the provisions of clause (3) of Article 34 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No./021/2017/ 9(120)/ XXVII(8)/2017, dated 05 December, 2017 for general information.
Government of Uttarakhand
No /02/2017/9(120)/ XXVII(8)2017
Dehradun :: Dated:: 05 December. 2017
WHEREAS, the State Government is satisfied that it is expedient so to do in public interest:
NOW, THEREFORE, in exercise of the powers conferred by sub-section (2) of section 23 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) (hereafter in this notification referred to as the said Act), on the recommendations of the Council, the Governor is pleased to allow to specify the persons making supplies of services, other than supplies specified under sub-section (5) of section 9 of the said Act through an electronic commerce operator who is required to collect tax at source under section 52 of the said Act, and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of ten lakh rupees in a financial year, as the category of persons exempted from obtaining registration under the said Act.
2. This notification shall corne into force with effect from the 15th day of November, 2017.