Notification No. 07/2018 – Union Territory Tax rescinds G.S.R. 316(E) dated 31 March 2018 effective 25 May 2018 for UTs without legislature.

G.S.R. …… (E). – In exercise of the powers conferred by sub-section (2) of section 1 of the UTGST (Amendment) Act, 2018 (33 of 2018), the Central Government hereby appoints the 1st day of February, 2019

Corrigendum to Notification 02/2019 Union Territory Tax fixes clause errors for GST registration exemption up to ₹40 lakh for goods suppliers.

Notification No. 02/2019 – Union Territory Tax exempts goods suppliers up to ₹40L turnover from GST registration. Eligibility, rules, FAQs & examples.