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        Case ID :
        GST - States

        Amendment in Notification No. 13/2020 – State Tax, dated the 23rd June, 2020 - 88/2020-State Tax - Himachal Pradesh SGST

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        GST turnover threshold reduced under Himachal Pradesh SGST, changing applicability from a higher limit effective 1 January 2021. The Governor, under sub rule (4) of Rule 48 of the Himachal Pradesh GST Rules, 2017, on the Council's recommendation, amends Notification No. 13/2020 - State Tax by substituting the words 'five hundred crore rupees' with 'one hundred crore rupees' in the first paragraph, effective from the 1st day of January, 2021.
                          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.

                                GST turnover threshold reduced under Himachal Pradesh SGST, changing applicability from a higher limit effective 1 January 2021.

                                The Governor, under sub rule (4) of Rule 48 of the Himachal Pradesh GST Rules, 2017, on the Council's recommendation, amends Notification No. 13/2020 - State Tax by substituting the words "five hundred crore rupees" with "one hundred crore rupees" in the first paragraph, effective from the 1st day of January, 2021.


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