Turnover-based tax payment timing shifted to time of supply for small suppliers; returns and payment periods follow statutory rules. Small suppliers whose aggregate turnover does not exceed the notified threshold and who did not opt for composition must pay State tax on outward supplies at the time of supply, including cases governed by time-of-supply provisions, and must furnish prescribed returns and details under the statutory return framework; payment periodicity follows the Act and rules.
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Provisions expressly mentioned in the judgment/order text.
Turnover-based tax payment timing shifted to time of supply for small suppliers; returns and payment periods follow statutory rules.
Small suppliers whose aggregate turnover does not exceed the notified threshold and who did not opt for composition must pay State tax on outward supplies at the time of supply, including cases governed by time-of-supply provisions, and must furnish prescribed returns and details under the statutory return framework; payment periodicity follows the Act and rules.
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