Amendment status not verified — confirm the current text below against the official source.
section 29 0'Provided that where such person makes taxable supplies of goods or services or both from any of the special category Stares, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees: Provided further that where such person makes taxable supplies of goods or s~rvicc~ or both from a special <.:atcgory State in respect of v.hich the Central ( iovernment has enhanced the agg-rega1c turnover rcfem.:d to in 1he lirst proviso, he shall be liable lo he rcgistl.!rec.J if his aggreg.a1c turnover in a financi<.1! year exceeds the amount equin1lcnl to such enhanced tumon·r.": (2) rn the Explanation, 1n clausl' (iii). after the word '·Com;titution". the words "except the State of Jammu and Kaslunir and the States of /\runachaJ Pradesh, Assam. Himachal Pradesh. Mt.:ghalaya. Sikkim and l ;ttarakh<md"' shall be inserted.,.. In the prim:ipal Act m section 24. in clause (x). after the words ··commerce operator". the word:-. ::ind figures .. \, hll 1s rt!qu1rcd io collect tax at source under section 51"' shall he mc.;crtcd. Jn the principal Act, in section 25.- ( 1) in sub-section (I), in the proviso for the punctuation mark ". ", the punctuation mark '':" shall be substituted and thereafter before the Explanation, the following new proviso shall be inserted, namely: -- "Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005, in a Special Economic 7.onc or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct f1om his place of business loe;ated outside the Special Economic Zone in the State"; (2) in sub-section (2), for the proviso. the following new proviso :.hall he substituted. namely: - "Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed.". In the principal Act, in section 29. (I) in the marginal heading after the word ''( 'ancellation'", the words "or suspension" shall be inserted; Central Act 2R of 2005 3520 THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018 Amendment