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Registration proviso amended to reference statutory registration threshold, shifting applicability from a constitutional clause. Amendment substitutes the proviso in a Goa GST notification by replacing a prior constitutional reference with the first proviso to the statutory registration provision read with the relevant Explanation clause, thereby aligning the proviso's applicability with the statutory registration threshold mechanism rather than the earlier constitutional clause.
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Provisions expressly mentioned in the judgment/order text.
Registration proviso amended to reference statutory registration threshold, shifting applicability from a constitutional clause.
Amendment substitutes the proviso in a Goa GST notification by replacing a prior constitutional reference with the first proviso to the statutory registration provision read with the relevant Explanation clause, thereby aligning the proviso's applicability with the statutory registration threshold mechanism rather than the earlier constitutional clause.
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