Aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupees and who did not opt for the composition levy. - S.O. 235. - Bihar SGST
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Small taxpayer notification: registered persons not under composition must pay State tax at time of supply and file returns. Registered persons below the small taxpayer turnover threshold who did not opt for composition are notified to pay State tax on outward supplies at the time of supply, including in situations governed by special supply timing provisions, and to furnish returns and details under the statutory return framework with tax payable within the prescribed payment period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Small taxpayer notification: registered persons not under composition must pay State tax at time of supply and file returns.
Registered persons below the small taxpayer turnover threshold who did not opt for composition are notified to pay State tax on outward supplies at the time of supply, including in situations governed by special supply timing provisions, and to furnish returns and details under the statutory return framework with tax payable within the prescribed payment period.
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