Notification No. 06/2019
Date: January 29, 2019
Subject: Amendment relating to exemption from GST registration in special category States
Description:
This notification amends Notification No. 65/2017 – Central Tax issued under section 23(2) of the CGST Act. It revises the legal reference governing exemption from GST registration for specified persons, aligning it with the first proviso to section 22(1) of the CGST Act. The amendment rationalises registration exemption provisions for special category States.
Amendment:
This notification amends notification No. 65/2017