As per sec 24(ix), supplier of goods through e-commerce operator need to get registered if TCS is collected by e-commerce operator. Since TCS provisions not applicable till date, whether the supplier would still be liable for registration.
Thanks!!
In case of Goods supplies , it was mandatory registration even before applicability of TCS .
As per notification 65 /2017. supplies of services on behalf of E-operatory being exempted for mandatory registration
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