Time of supply rule: small registered persons must pay state tax at supply and file prescribed returns. Notification requires small registered persons who did not opt for composition levy and whose aggregate turnover is below the notified threshold to pay State tax at the time of supply on outward supplies of goods, as per clause (a) of sub-section (2) of section 12 and related provisions, and to furnish returns and details under Chapter IX within periods prescribed by the Act.
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Time of supply rule: small registered persons must pay state tax at supply and file prescribed returns.
Notification requires small registered persons who did not opt for composition levy and whose aggregate turnover is below the notified threshold to pay State tax at the time of supply on outward supplies of goods, as per clause (a) of sub-section (2) of section 12 and related provisions, and to furnish returns and details under Chapter IX within periods prescribed by the Act.
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