GST INDIA Biz — Amends exemption notification relating to registration by aligning provisions with Rule 138(14) of the CGST Rules, 2017.

Notification No. 02/2019

Date: January 29, 2019

Subject: Amends exemption notification relating to registration by aligning provisions with Rule 138(14) of the CGST Rules, 2017.

Description:

This notification amends Notification No. 07/2017–Integrated Tax by substituting the figure “151” with “5” in the proviso to clause (b). The amendment aligns the notification with the amended Annexure to Rule 138(14) of the CGST Rules, 2017 concerning e-way bill requirements. The notification takes effect from 1 February 2019.

Issued for earlier notification?
Yes — amends Notification No. 07/2017–Integrated Tax dated 14.09.2017.

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