0Section 10- Introduced an alternative composition scheme for certain supplier having turnover upto INR 50 lakhs. In such cases rate of GST shall not increase 3%
Section 22- Higher exemption threshold of Rs. 40 lakhs may be prescribed on specific request of state and recommendation of GST council
Section 31A- New section inserted to allow specified suppliers to mandatorily give option of specified modes of electronic payment to their respective recipient
