Recently, Govt. had provided some Relaxations to the small taxpayers in the registration as well as on tax rate applicable on the supplies made by them. These relaxations will come into effect w.e.f. 1st April, 2019. 1. Exemption from obtaining registration (Notification No. 10/2019 (Central Tax)): A person is eligible to avail exemption if he satisfies both the under mentioned...

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