1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Notifications
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Notifications
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Special central tax scheme allows eligible small intra state suppliers to pay a fixed central tax rate instead of collecting tax.</h1> A notification permits a registered person to opt to pay central tax at a fixed three percent on specified intra State 'first supplies' in a financial year, subject to eligibility conditions (turnover threshold, exclusion of composition taxpayers, casual/non resident persons, inter State suppliers, supplies via specified e commerce operators, and certain excluded goods) and joint treatment where multiple registrations share a PAN; electing persons cannot collect tax or claim input tax credit, must issue a prescribed bill of supply with a statutory declaration, and remain liable for tax on inward supplies as applicable.
TaxTMI 
TaxTMI 
