Notification Amendment: Exemption for Government Entities
Rule 48 Amendment:
The Central Goods and Services Tax Rules, 2017, witness a modification under sub-rule (4) of rule 48.
Targeted Notification:
The change focuses on amending the notification No.13/2020 - Central Tax, dated 21st March 2020.
Inclusion Criteria:
After the phrase "notifies registered person, other than," specific entities now covered: "a government department, a local authority."
Underlying Purpose:
Aimed at refining the scope of entities falling within the exemption ambit.
Issuing Authority:
The amendment is issued under the authority of the Ministry of Finance, Department of Revenue.
Publication Details:
The initial notification was published on 21st March 2020, with the latest amendment dated 8th March 2021.
Continuous Compliance:
Businesses are urged to stay updated on such amendments for adherence to GST rules
Ensure compliance by staying informed about nuanced changes in GST notifications.