CBIC amend the notification regarding exemption to persons making inter-State supplies of taxable services from registration

Jan 30, 2019 | by Avantis RegTech Legal Research Team


The Central Board of Indirect Taxes and Customs (CBIC) on January 29, 2019 has made amendment in the Notification No. 10/2017 dated October 13, 2017 in view to bring into effect the amendments to align Special Category States with the explanation in section 22 which specifies the persons liable for registration of Central Goods and Services Tax Act, 2017 in the GST Acts.

In the proviso, for the words, brackets, letters and figures “sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir”, words, brackets and figures “the first proviso to sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to the said section” shall be substituted.

[Notification No. 03/2019 – Integrated Tax]

URL:       http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-3-2019-igst-english.pdf;jsessionid=8666CC98D1FA445E682D6A04C87418AA


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