Yes ,... in term of Section 24 of CGST act , (URD cannot supply Interstate, supply on behalf of E-commerce) you need to obtain Registration mandatory, even though your turnover in Fy is below the threshold limit as prescribed in Section 22 of CGST Act
Section 24 of the CGST Act 2017 enumerates certain cases where GST Registration is mandatory even though your Aggregate Turnover does not crosses the prescribed threshold limit.
As per clause (ix) of Section 24 of the CGST Act 2017, Persons who supply goods or services or both through an Electronic Commerce Operator ( like Flipkart, Amazon etc ) needs to take GST Registration mandatorily.
EXTRACT FROM THE Act :
(ix). "Persons who supply goods or services or both, other than supplies specified under sub-section [5] of Section 9, through such electronic commerce operator who is required to collect tax at source under Section 52."
Dear Shivam If the E-commerce is not deducting TCS , through whom he supplying then he is not liable to take registration mandatory. (Section 25(ix) does not invoke)
But as he is supplying online means he does Interstate sale (Goods) also , so the Section 24(1)(i) is invoked.
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