https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-65-central-tax-english.pdf e-commerce sellers/aggregators need not register if total sales is less than Rs. 20 lakh. Notification No. 65/2017 – Central Tax dated 15th November 2017 https://cleartax.in/s/taxable-person-gst