Registered person exclusion expanded to include government departments and local authorities under GST notification amendment. Amendment inserts exclusion of a government department, a local authority, after the words 'notifies registered person, other than' in the first paragraph of the earlier notification, enacted under sub-rule (4) of rule 48 of the Puducherry Goods and Services Tax Rules, 2017, and the amendment is deemed to have come into force on the first day of June, 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.
Registered person exclusion expanded to include government departments and local authorities under GST notification amendment.
Amendment inserts exclusion of a government department, a local authority, after the words "notifies registered person, other than" in the first paragraph of the earlier notification, enacted under sub-rule (4) of rule 48 of the Puducherry Goods and Services Tax Rules, 2017, and the amendment is deemed to have come into force on the first day of June, 2021.
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 
