GST turnover threshold reduction narrows applicability for certain taxpayers, effective January first, 2021. Amendment reduces the turnover threshold in Notification No. 13/2020 - State Tax by substituting the prior higher turnover benchmark with a lower benchmark, changing the applicability criterion in the notification's first paragraph and taking effect from the first day of January, 2021 under the rule-making powers of the State under the Sikkim GST Rules.
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 reduction narrows applicability for certain taxpayers, effective January first, 2021.
Amendment reduces the turnover threshold in Notification No. 13/2020 - State Tax by substituting the prior higher turnover benchmark with a lower benchmark, changing the applicability criterion in the notification's first paragraph and taking effect from the first day of January, 2021 under the rule-making powers of the State under the Sikkim GST Rules.
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 
