Section 45(3)(a) in The Central Goods and Services Tax Rules, 2017

[Cites 0, Cited by 0] [Section 45(3)] [Section 45] [Entire Act]

Union of India - Subsection

Section 45(3)(a) in The Central Goods and Services Tax Rules, 2017

(a)the period of six consecutive months commencing on the 1st day of April and the 1st day of October in respect of a principal whose aggregate turnover during the immediately preceding financial year exceeds five crore rupees; and

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Union of India - Subsection

Section 45(3)(a) in The Central Goods and Services Tax Rules, 2017