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of <h1>Uttarakhand Introduces 3% GST Composition Scheme for Service Suppliers with Turnover up to Rs. 50 Lakh.</h1> The Government of Uttarakhand has issued a notification under the Uttarakhand Goods and Services Tax Act, 2017, allowing a composition scheme for service suppliers with an annual turnover of up to 50 lakh rupees. Eligible registered persons can pay a reduced state tax rate of 3% on intra-state supplies, effective from April 1, 2019. Conditions include not engaging in inter-state supply, not being a casual or non-resident taxable person, and not supplying through e-commerce operators required to collect tax at source. Eligible suppliers cannot collect tax from recipients or claim input tax credit and must issue a bill of supply instead of a tax invoice.
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