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Law:

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Fourth Schedule
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Delhi GST Rules Amendment: Threshold Reduced from 500 Crore to 100 Crore Effective November 10, 2020.

The notification amends Notification No. 13/2020 - State Tax, dated March 31, 2021, under the Delhi Goods and Services Tax Rules, 2017. Effective from January 1, 2021, the amendment changes the threshold from 'five hundred crore rupees' to 'one hundred crore rupees.' This amendment takes effect from November 10, 2020. The notification is issued by the Finance Department of Delhi, authorized by the Lieutenant Governor of the National Capital Territory of Delhi, and is part of ongoing updates to the state tax regulations.

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Delhi GST Rules Amendment: Threshold Reduced from 500 Crore to 100 Crore Effective November 10, 2020.

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