Registration threshold increased by notification amending GST threshold terms, substituting prior monetary descriptions under tax law. Amendment under sub-section (1) of section 10 replaces two monetary expressions in the prior notification: the phrase denoting the higher prescribed amount is substituted with a larger prescribed amount, and the phrase denoting the lower prescribed amount is substituted with an increased prescribed amount, effectuating revised monetary benchmarks in the earlier notification.
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Provisions expressly mentioned in the judgment/order text.
Registration threshold increased by notification amending GST threshold terms, substituting prior monetary descriptions under tax law.
Amendment under sub-section (1) of section 10 replaces two monetary expressions in the prior notification: the phrase denoting the higher prescribed amount is substituted with a larger prescribed amount, and the phrase denoting the lower prescribed amount is substituted with an increased prescribed amount, effectuating revised monetary benchmarks in the earlier notification.
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