Proviso reference substitution alters applicability of registration threshold and administrative scope under state GST notification from February commencement. The notification substitutes, in the proviso to Notification No. 61/2017 State Tax, the reference to sub clause (g) of clause (4) of article 279A of the Constitution with the words referring to the first proviso to sub section (1) of section 22 of the Arunachal Pradesh GST Act, read with clause (iii) of the Explanation to that section; the amendment is effected under section 23(2) and is effective from 1 February 2019.
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Proviso reference substitution alters applicability of registration threshold and administrative scope under state GST notification from February commencement.
The notification substitutes, in the proviso to Notification No. 61/2017 State Tax, the reference to sub clause (g) of clause (4) of article 279A of the Constitution with the words referring to the first proviso to sub section (1) of section 22 of the Arunachal Pradesh GST Act, read with clause (iii) of the Explanation to that section; the amendment is effected under section 23(2) and is effective from 1 February 2019.
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