Turnover threshold triggers payment of State tax at time of supply and mandatory filing of returns under Chapter IX. Registered persons below the prescribed turnover threshold, or likely below it in their registration year, who did not opt for composition levy must pay State tax on outward supplies at the time of supply as per section 12(2)(a) including section 14 situations, and must furnish details and returns under Chapter IX and associated rules, 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.
Turnover threshold triggers payment of State tax at time of supply and mandatory filing of returns under Chapter IX.
Registered persons below the prescribed turnover threshold, or likely below it in their registration year, who did not opt for composition levy must pay State tax on outward supplies at the time of supply as per section 12(2)(a) including section 14 situations, and must furnish details and returns under Chapter IX and associated rules, with payment periods as specified in the Act.
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