Registered non-composition taxpayers must pay state tax at time of supply and file returns accordingly. Registered persons who did not opt for the composition levy are required to pay state tax on outward supplies at the time of supply specified in clause (a) of subsection (2) of section 12, including situations under section 14, and must furnish details and returns as prescribed in Chapter IX and the rules made thereunder; the period for payment shall be 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.
Registered non-composition taxpayers must pay state tax at time of supply and file returns accordingly.
Registered persons who did not opt for the composition levy are required to pay state tax on outward supplies at the time of supply specified in clause (a) of subsection (2) of section 12, including situations under section 14, and must furnish details and returns as prescribed in Chapter IX and the rules made thereunder; the period for payment shall be as specified in the Act.
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