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GST Amendments effective from 1 January 2020

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Priyanka
13/02/2020 0 0

Section 10- Introduced an alternative composition scheme for certain supplier having turnover upto INR 50 lakhs. In such cases rate of GST shall not increase 3%

Section 22- Higher exemption threshold of Rs. 40 lakhs may be prescribed on specific request of state and recommendation of GST council

Section 31A- New section inserted to allow specified suppliers to mandatorily give option of specified modes of electronic payment to their respective recipient

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