TaxTMI 
TaxTMI 
Rate on First supplies upto fifty lakh rupees in any financial year by a registered person
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....by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017)(herein after referred to as the "said Act"), the Government of Gujarat, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the State tax, on the intra-State....
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....g any supply which is not leviable to tax under the said Act; (iv) who is not engaged in making any inter-State outward supply; (v) who is neither a casual taxable person nor a non-resident taxable person; (vi) who is not engaged in making any supply through an electronic commerce operator who is required to collect tax at source under section 52;and (vii) who is not engaged in making supplies....
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.... 31 of the said Act with particulars as prescribed in rule 49 of Gujarat Goods and Services Tax Rules. 5. The registered person shall mention the following words at the top of the bill of supply, namely:-'taxable person paying tax in terms of Government Notification, Finance Department, No. (GHN-22)GST-2019/S.11(1)(42)-TH dated the 07.03.2019, Notification No.2/2019-State Tax (Rate), not eligible....
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.... of determining eligibility of a person to pay tax under this notification, include the supplies from the first day of April of a financial year to the date from which he becomes liable for registration under the said Act but for the purpose of determination of tax payable under this notification shall not include the supplies from the first day of April of a financial year to the date from which ....