State tax on advances: suppliers outside composition must pay at time of supply and file required returns. Registered persons not opting for the composition levy must pay State tax on outward supply of goods at the time of supply under clause (a) of sub section (2) of section 12, including situations under section 14, in respect of advances received. They must furnish details and returns as required by Chapter IX and the rules, and pay tax within the period 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.
State tax on advances: suppliers outside composition must pay at time of supply and file required returns.
Registered persons not opting for the composition levy must pay State tax on outward supply of goods at the time of supply under clause (a) of sub section (2) of section 12, including situations under section 14, in respect of advances received. They must furnish details and returns as required by Chapter IX and the rules, and pay tax within the period specified in the Act.
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