https://www.taxtmi.com/notifications?id=129989 A notification permits a registered person to opt to pay central tax at a fixed three percent on specified intra State "first supplies" in a financial year, subject to eligibility conditions (turnover threshold, exclusion of composition taxpayers, casual/non resident persons, inter State suppliers, supplies via specified e commerce operators, and certain excluded goods) and joint treatment where multiple registrations share a PAN; electing persons cannot collect tax or claim input tax credit, must issue a prescribed bill of supply with a statutory declaration, and remain liable for tax on inward supplies as applicable. en-us Tue, 28 May 2019 00:00:00 +0530 Thu, 13 Jun 2019 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=129989 A notification permits a registered person to opt to pay central tax at a fixed three percent on specified intra State "first supplies" in a financial year, subject to eligibility conditions (turnover threshold, exclusion of composition taxpayers, casual/non resident persons, inter State suppliers, supplies via specified e commerce operators, and certain excluded goods) and joint treatment where multiple registrations share a PAN; electing persons cannot collect tax or claim input tax credit, must issue a prescribed bill of supply with a statutory declaration, and remain liable for tax on inward supplies as applicable. Notifications GST - States Tue, 28 May 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129989