Amendment in Notification No. 330/2020/5(120)/XXVII(8)/2020/CT-13 dated the 20th May, 2020 - 134526/2023/02(120)/XXVII(8)/2023/CT-10 - Uttarakhand SGST
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GST turnover threshold amendment lowers the notification limit from ten crore rupees to five crore rupees. The State Government amended an earlier notification under sub-rule (4) of rule 48 of the Uttarakhand Goods and Services Tax Rules, 2017. With effect from 1 August 2023, the turnover threshold in the notification was reduced by substituting 'ten crore rupees' with 'five crore rupees'. The amendment was made on the recommendations of the Council under the GST framework.
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Provisions expressly mentioned in the judgment/order text.
GST turnover threshold amendment lowers the notification limit from ten crore rupees to five crore rupees.
The State Government amended an earlier notification under sub-rule (4) of rule 48 of the Uttarakhand Goods and Services Tax Rules, 2017. With effect from 1 August 2023, the turnover threshold in the notification was reduced by substituting "ten crore rupees" with "five crore rupees". The amendment was made on the recommendations of the Council under the GST framework.
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