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        Case ID :
        GST - States

        Amendment in the Notification No. 13/2020 – State Tax, dated the 31st March, 2021. - 01/2022-State Tax - Delhi SGST

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        Tax threshold reduction in Delhi GST notification: lower turnover limit substituted, reducing eligibility for existing threshold effective April. Amendment substitutes the words 'fifty crore rupees' in the first paragraph of Notification No. 13/2020 - State Tax with the words 'twenty crore rupees', effective 1 April 2022, made under the Delhi Goods and Services Tax Rules on the Council's recommendation and issued by the Lieutenant Governor.
                          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 in Delhi GST notification: lower turnover limit substituted, reducing eligibility for existing threshold effective April.

                                Amendment substitutes the words "fifty crore rupees" in the first paragraph of Notification No. 13/2020 - State Tax with the words "twenty crore rupees", effective 1 April 2022, made under the Delhi Goods and Services Tax Rules on the Council's recommendation and issued by the Lieutenant Governor.


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