INDIA CODE

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Paragraph 3, Goods and Services Tax (Compensation to States) (Fees) Scheme, 2022 [S31-J3B]

As at 7 September 2026. In force from 1 January 2022.

In Goods and Services Tax (Compensation to States) (Fees) Scheme, 2022 [R11-RH7]. This text from 1 January 2022. No other text held.

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Cite: Paragraph 3, Goods and Services Tax (Compensation to States) (Fees) Scheme, 2022 [S31-J3B]. Machine: S31-J3B.

Eligibility.—Every taxable person who has carried on the supply of goods or services for not less than thirty days and holds Form GST REG-01 issued by the proper officer shall be eligible under this Scheme.

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Paragraph 3, Goods and Services Tax (Compensation to States) (Fees) Scheme, 2022 [S31-J3B]