GST threshold reduction lowers turnover limit for State GST applicability under amended notification, changing prior higher limit. The notification amends Notification No. 13/2020 - State Tax by substituting the words 'one hundred crore rupees' with 'fifty crore rupees' in its first paragraph, effective 1 April 2021, under the authority of sub rule (4) of rule 48 of the Delhi Goods and Services Tax Rules, 2017, on the recommendations of the Council; promulgated as Notification No. 05/2021 State Tax dated 10 March 2022.
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GST threshold reduction lowers turnover limit for State GST applicability under amended notification, changing prior higher limit.
The notification amends Notification No. 13/2020 - State Tax by substituting the words "one hundred crore rupees" with "fifty crore rupees" in its first paragraph, effective 1 April 2021, under the authority of sub rule (4) of rule 48 of the Delhi Goods and Services Tax Rules, 2017, on the recommendations of the Council; promulgated as Notification No. 05/2021 State Tax dated 10 March 2022.
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