Tax payment on outward supply by small registered persons required at time of supply under state GST. Registered persons below the specified small taxpayer turnover threshold who did not opt for composition are required to pay the State tax on outward supplies at the time of supply, including situations governed by the law's time of supply rules, and must furnish the prescribed details, returns and make payments in the periods specified by the GST statute and rules.
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Provisions expressly mentioned in the judgment/order text.
Tax payment on outward supply by small registered persons required at time of supply under state GST.
Registered persons below the specified small taxpayer turnover threshold who did not opt for composition are required to pay the State tax on outward supplies at the time of supply, including situations governed by the law's time of supply rules, and must furnish the prescribed details, returns and make payments in the periods specified by the GST statute and rules.
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