https://www.taxtmi.com/notifications?id=136225 A composite test of investment in plant and machinery or equipment and turnover determines micro, small or medium status; aggregation applies to all units with the same PAN across GSTINs. Udyam Registration is an online, self-declaration based process issuing a permanent Udyam Registration Number and e-certificate; calculation of investment and turnover is linked to Income Tax Returns, PAN and GST data, with temporary self-declaration relief for new enterprises until first ITR. Updates, re-registration by existing registrants, transitional protections for graduation, and single-window facilitation and grievance mechanisms are prescribed. en-us Sat, 26 Jun 2021 00:00:00 +0530 Mon, 26 Jul 2021 09:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136225 A composite test of investment in plant and machinery or equipment and turnover determines micro, small or medium status; aggregation applies to all units with the same PAN across GSTINs. Udyam Registration is an online, self-declaration based process issuing a permanent Udyam Registration Number and e-certificate; calculation of investment and turnover is linked to Income Tax Returns, PAN and GST data, with temporary self-declaration relief for new enterprises until first ITR. Updates, re-registration by existing registrants, transitional protections for graduation, and single-window facilitation and grievance mechanisms are prescribed. Notifications Indian Laws Sat, 26 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136225