GST threshold reduction alters turnover trigger for applicability via a notification, effective from the statute's designated commencement. The notification amends a prior Jammu and Kashmir GST notification by substituting the earlier higher turnover words with lower turnover words for the statutory threshold that determines applicability under the referenced rule, acting on the Council's recommendation and issued under the Act's enabling provision; the substitution takes effect from 1 April 2022.
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Provisions expressly mentioned in the judgment/order text.
GST threshold reduction alters turnover trigger for applicability via a notification, effective from the statute's designated commencement.
The notification amends a prior Jammu and Kashmir GST notification by substituting the earlier higher turnover words with lower turnover words for the statutory threshold that determines applicability under the referenced rule, acting on the Council's recommendation and issued under the Act's enabling provision; the substitution takes effect from 1 April 2022.
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