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.
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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