Notification Under Section 148 of RGST Act, 2017 Regarding Payment of Tax at the time of Issuance of invoice by small taxpayers. - F.No.12(56)FD/Tax/2017-Pt-II-119 - Rajasthan SGST
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Payment of state tax at time of supply required for small taxpayers who did not opt for composition, with return obligations. The notification requires registered small taxpayers who have not opted for the composition scheme to pay state tax at the time of supply (invoice issuance), including situations governed by special timing rules, and to furnish details and returns as required under the statutory return framework, with payment periods as prescribed by the Act.
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.
Payment of state tax at time of supply required for small taxpayers who did not opt for composition, with return obligations.
The notification requires registered small taxpayers who have not opted for the composition scheme to pay state tax at the time of supply (invoice issuance), including situations governed by special timing rules, and to furnish details and returns as required under the statutory return framework, with payment periods as prescribed by the Act.
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