Tax threshold reduction for state GST lowers turnover limit for registration applicability, changing the prior higher threshold. Amendment replaces the higher monetary threshold in the first paragraph of Notification No. 441 F.T. (dated 3 April 2020) with a lower monetary threshold, effective from the stated commencement date, made under sub rule (4) of rule 48 of the West Bengal Goods and Services Tax Rules, 2017, thereby altering the aggregate turnover limit for state GST applicability.
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.
Tax threshold reduction for state GST lowers turnover limit for registration applicability, changing the prior higher threshold.
Amendment replaces the higher monetary threshold in the first paragraph of Notification No. 441 F.T. (dated 3 April 2020) with a lower monetary threshold, effective from the stated commencement date, made under sub rule (4) of rule 48 of the West Bengal Goods and Services Tax Rules, 2017, thereby altering the aggregate turnover limit for state GST applicability.
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 
