Composition levy extension for small registered persons mandates state tax payment at time of supply and specified returns. Registered persons below the aggregate turnover threshold, or likely below that threshold in their registration year, who did not opt for composition under section 10, are notified to pay state tax on outward supplies at the time of supply as per section 12(2)(a) including situations under section 14, and must furnish details and returns under Chapter IX with payment periods as specified in 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.
Composition levy extension for small registered persons mandates state tax payment at time of supply and specified returns.
Registered persons below the aggregate turnover threshold, or likely below that threshold in their registration year, who did not opt for composition under section 10, are notified to pay state tax on outward supplies at the time of supply as per section 12(2)(a) including situations under section 14, and must furnish details and returns under Chapter IX with payment periods as specified in the Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
