Notification no 2/2019

Can any one explain the benefits of notification no 2/2019 dated 07/03/2019
Replies (1)
it's of CT rate

The person whose turnover is below 50 lac & deals in supply of goods or services, or both .can avail the scheme by pay GST on his outward supply. @ 6% (Without ITC)

Cannot claim ITC on his inward supply
cannot do interstate supply
cannot supply through E-COMMERCE
Cannot sell Non GST goods

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