Time for supply in case of goods below ₹ 1.5 Cr (1) - 40/2017-State Tax - Maharashtra SGST

Payment timing for state tax: registered suppliers below the turnover threshold must pay at time of supply and file prescribed returns.

The notification designates registered suppliers of goods below the aggregate turnover threshold who have not opted for composition levy as a class required to pay the state tax on outward supplies of goods at the time of supply, including in cases governed by special timing provisions, and to furnish the returns and details and pay tax within the periods prescribed under the Act.