Division of migrated taxpayers' base under GST: allocation to Centre or Sikkim based on turnover and annexure lists. Division of migrated taxpayers' base is made by allocating GST-registered taxpayers into Centre or State jurisdiction lists based on a turnover threshold of Rs. 1.5 crore, with taxpayers above and below the threshold listed in four annexures (ANNEXURE-1A, 1B, 2A, 2B); trade associations are to notify members and taxpayers not appearing in annexures may email the designated Central or State contact addresses.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Division of migrated taxpayers' base under GST: allocation to Centre or Sikkim based on turnover and annexure lists.
Division of migrated taxpayers' base is made by allocating GST-registered taxpayers into Centre or State jurisdiction lists based on a turnover threshold of Rs. 1.5 crore, with taxpayers above and below the threshold listed in four annexures (ANNEXURE-1A, 1B, 2A, 2B); trade associations are to notify members and taxpayers not appearing in annexures may email the designated Central or State contact addresses.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
