Notification S.O. 1069(E), dated 14th July, 2021 [N12-M0H]
As at 7 September 2026. In force from 14 July 2021.
S.O. 1069(E).—In exercise of the powers conferred by section 10 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts taxables person whose the supply of goods or services does not exceed ten thousand rupees in value in a financial year from the provisions of section 4 of the said Act, subject to the condition that every such person shall intimate the Board in writing of the commencement of the supply of goods or services within seven days of such commencement.
Made under
Recital: "In exercise of the powers conferred by section 10 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do". Names section 10 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) [S28-A6W]. Vires verified.
Acts on (1)
Exempts Section 4, Union Territory Goods and Services Tax Act, 2017 [S28-A0G], 14 July 2021. "section 4 of the said Act".
Acted on by (0)
none
Not held (0)
none