Whether J& k is covered under specified category states for registration u/s 22 of Cgst act?
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Jammu & kashmir in specified category states
Replies (7)
yes. it is covered
Yes ..........................
Yes... J & K is covered under Specified Category States.
In ICAI Ca final material issued, Jammu & kashmir get excluded by corregendum but when i read the act, then there is no excusion. Please comment.
Yes @ nikhil. What you said was right. I have just now referred to 'Background Material on GST Acts and Rules' 6th Edition printed on May 2018. There it was clearly stated that the state of Jammu & Kashmir is excluded from the Special Category States for determining threshold u/s 22 of CGST Act.
It means the threshold limit for Jammu & Kashmir is Rs. 20 lakh.
It means the threshold limit for Jammu & Kashmir is Rs. 20 lakh.
Agree with Sarath Sir...
Jammu and Kashmir is now excluded from Special Category States.
Jammu and Kashmir is now excluded from Special Category States.
Any notification is there regarding the exclusion of J &K from special category states.
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