All e-commerce operators obligated to deduct tax at source are also mandated to register under GST laws, irrespective of their turnover threshold. Compulsory registration requirement does not apply to e-commerce operators providing transport services.
Need a hint?
e-commerce operators are a separate category under GST laws
Section 24(x), CGST Act, 2017 mandates registration for all e-commerce operators who are required to deduct tax at source. There is no exception for e-commerce operators providing transport services.