GST threshold reduction lowers aggregate turnover requirement for registration under Tamil Nadu GST rules, effective from the specified date. Amendment substitutes the earlier monetary threshold in Notification No. II(2)/CTR/232(h-5)/2020 with a lower threshold, effective from the 1st day of April, 2022, under the powers conferred by sub-rule (4) of rule 48 of the Tamil Nadu GST Rules, thereby changing the turnover-based eligibility criterion tied to that notification.
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Provisions expressly mentioned in the judgment/order text.
GST threshold reduction lowers aggregate turnover requirement for registration under Tamil Nadu GST rules, effective from the specified date.
Amendment substitutes the earlier monetary threshold in Notification No. II(2)/CTR/232(h-5)/2020 with a lower threshold, effective from the 1st day of April, 2022, under the powers conferred by sub-rule (4) of rule 48 of the Tamil Nadu GST Rules, thereby changing the turnover-based eligibility criterion tied to that notification.
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