Notification No.: 06/2019 – Central Tax
Date of Notification: 29th January 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 23(2): Power to exempt categories of persons from registration
- Section 22(1): Threshold limits for registration
- Amends: Notification No. 65/2017 – Central Tax dated 15th November 2017
- Integrated GST Act: Not applicable
Summary of Notification
Amendment to Exemption from Registration for Specified States:
The Central Government, based on the recommendation of the GST Council and under Section 23(2) of the CGST Act, amended the proviso of Notification No. 65/2017 – Central Tax.
Substitution Made:
The phrase:
“sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir”
is replaced with:
“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”.
This amendment aligns the exemption for special category states from compulsory GST registration with the updated threshold provisions introduced via Section 22(1) and its explanation.
Effective Date: 1st February 2019
This ensures consistent interpretation of threshold exemption across newly restructured states and UTs.
