Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods - 66/2017 - Central GST (CGST)

Time of supply: registered taxpayers not under composition must pay central tax at the time of outward supply.

Notification designates registered persons not opting for the composition levy as liable to pay central tax on outward supplies of goods at the time of supply, including situations attracting time-of-supply adjustments, while excluding registered persons making specified actionable claims; such persons must furnish required details and returns and pay tax within the periods prescribed, and the notification supersedes the earlier notification except as to prior actions.