Tax on advances: registered persons not under composition must pay State tax at time of supply and file returns. Registered persons who did not opt for the composition levy are liable to pay State tax on outward supply of goods at the time of supply under clause (a) of section 12(2), including situations under section 14, and must furnish details and returns as required by Chapter IX of the Act, with tax payment periods as prescribed by the Act and rules.
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Tax on advances: registered persons not under composition must pay State tax at time of supply and file returns.
Registered persons who did not opt for the composition levy are liable to pay State tax on outward supply of goods at the time of supply under clause (a) of section 12(2), including situations under section 14, and must furnish details and returns as required by Chapter IX of the Act, with tax payment periods as prescribed by the Act and rules.
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