Enterprise classification criteria drive reclassification and Udyam online registration based on self-declaration and linked tax data. A composite test of investment in plant and machinery or equipment and turnover determines micro, small or medium status; aggregation applies to all units with the same PAN across GSTINs. Udyam Registration is an online, self-declaration based process issuing a permanent Udyam Registration Number and e-certificate; calculation of investment and turnover is linked to Income Tax Returns, PAN and GST data, with temporary self-declaration relief for new enterprises until first ITR. Updates, re-registration by existing registrants, transitional protections for graduation, and single-window facilitation and grievance mechanisms are prescribed.
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.
Enterprise classification criteria drive reclassification and Udyam online registration based on self-declaration and linked tax data.
A composite test of investment in plant and machinery or equipment and turnover determines micro, small or medium status; aggregation applies to all units with the same PAN across GSTINs. Udyam Registration is an online, self-declaration based process issuing a permanent Udyam Registration Number and e-certificate; calculation of investment and turnover is linked to Income Tax Returns, PAN and GST data, with temporary self-declaration relief for new enterprises until first ITR. Updates, re-registration by existing registrants, transitional protections for graduation, and single-window facilitation and grievance mechanisms are prescribed.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
