The GST Council has notified that sellers on e-commerce platforms who are unregistered and are supplying goods with a turnover of up to Rs. 40 lakh and services with a turnover of up to Rs. 20 lakh can make intra-state supply from October 1, 2023.

During the media briefing on the results of the Council's 48th meeting, Finance Minister Nirmala Sitharaman as the chair informed that approval of the amendments in the GST Act and GST Rules, along with the issuance of relevant notifications, to enable the same.

"Further, considering the time required for the development of the requisite functionality on the portal as well as for providing sufficient time for preparedness by the e-commerce operators (ECOs), the council has recommended that the scheme may be implemented w.e.f. 01.10.2023", the council said.

Earlier this year in June, the GST Council had granted in-principle approval for allowing unregistered suppliers and composition taxpayers to make the intra-state supply of goods through ECOs such as Amazon, Flipkart etc., subject to certain conditions.

The aim was to facilitate e-commerce for micro enterprises and these conditions included, first, the aggregate turnover on an all-India basis should not exceed the turnover specified under sub-section (1) of section 22 of the CGST Act and notifications issued there under.

Second, the person is not making any inter-state taxable supply. Unlike online sellers, offline sellers are exempted from registration