The Central Board of Indirect taxes & Customs (“CBIC”) has issued a Notification No.06/2019 dated January 29, 2019 has increased the threshold limit for taking GST registration for suppliers who supply services through e-commerce operator in the states of State of Jammu and Kashmir, States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand. The said amendment will be applicable from February 01, 2019. While making the following amendments in the notification no. 65/2017-Central Tax, dated the November 15, 2017 published in the Gazette of India, Extraordinary, vide number G.S.R. 1421 (E), dated the 15th November, 2017, namely: –
In the said notification, in the proviso, for the words, brackets, letters and figures “sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir”, words, brackets and figures “the first proviso to sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to the said section” shall be substituted.
The Notification can be accessed at: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-06-central-tax-english-2019.pdf;jsessionid=B12E3CED7D81131ADE9FBA42A5841865