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        Case ID :
        GST - States

        Amendment in Notification No. 13/2020–State Tax, dated 31st March, 2021 - 10/2023-State Tax - Delhi SGST

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        GST turnover threshold reduced for state tax, substituting a lower turnover benchmark effective from August. The first paragraph of the principal State Tax notification No. 13/2020-State Tax is amended by substituting the words 'ten crore rupees' with 'five crore rupees', effective from the 1st day of August, 2023, thereby changing the operative turnover benchmark in that notification.
                          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.

                                GST turnover threshold reduced for state tax, substituting a lower turnover benchmark effective from August.

                                The first paragraph of the principal State Tax notification No. 13/2020-State Tax is amended by substituting the words "ten crore rupees" with "five crore rupees", effective from the 1st day of August, 2023, thereby changing the operative turnover benchmark in that notification.


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