Composition threshold increased and Special Economic Zone units expressly included for specified GST rule amendments. The Gujarat notification amends Notification No.13/2020-State Tax by inserting 'a Special Economic Zone unit' before the reference to entities 'those referred to in sub-rules' and by substituting the turnover limit of 'one hundred crore rupees' with 'five hundred crore rupees' for applicability under sub rule (4) of rule 48 of the Gujarat Goods and Services Tax Rules, 2017.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Composition threshold increased and Special Economic Zone units expressly included for specified GST rule amendments.
The Gujarat notification amends Notification No.13/2020-State Tax by inserting "a Special Economic Zone unit" before the reference to entities "those referred to in sub-rules" and by substituting the turnover limit of "one hundred crore rupees" with "five hundred crore rupees" for applicability under sub rule (4) of rule 48 of the Gujarat Goods and Services Tax Rules, 2017.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
