SubstitutionCGST_ACT_2017
Official PDF (p. 5)CGST_ACT_2017 · Section 22(1) / Notif 13/2025-CT
Revised Registration Liability and Threshold Criteria under Section 22(1)
Applicable from 2026-06
Attempt Applicability
2026-06:Applies
2026-12:Applies
Statutory Comparison
Prior PositionPre-amendment
Threshold exemptions applied with earlier conditions on inter-state taxable supply.
New PositionAmended
Clarified supplier liability under Section 22(1) pursuant to Notification 13/2025-CT and 17/2025-CT(R).
Affected Syllabus Chapters
direct-and-indirect-taxation
goods-and-services-tax-gst-laws
Code: goods-and-services-tax-gst-laws
Authority Document Reference
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