https://www.taxtmi.com/notifications?id=139960 The notification inserts an explanation to S. No. 12 clarifying that the exemption for renting of residential dwelling covers renting to a registered person who, though proprietor of a proprietorship concern, rents the dwelling in his personal capacity for use as his own residence and where the renting is on his own account and not that of the proprietorship; it also omits S. No. 23A and related entries, with the amendment effective from the start of the relevant tax year. en-us Tue, 14 Mar 2023 00:00:00 +0530 Wed, 05 Apr 2023 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139960 The notification inserts an explanation to S. No. 12 clarifying that the exemption for renting of residential dwelling covers renting to a registered person who, though proprietor of a proprietorship concern, rents the dwelling in his personal capacity for use as his own residence and where the renting is on his own account and not that of the proprietorship; it also omits S. No. 23A and related entries, with the amendment effective from the start of the relevant tax year. Notifications GST - States Tue, 14 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139960