Composition levy opt-out: registered persons must pay state tax at time of supply and comply with return obligations. Registered persons who did not opt for the composition levy are required to pay State tax on outward supply at the time of supply as specified in clause (a) of sub section (2) of section 12, including situations under section 14, and must furnish details and returns under Chapter IX of the Act; the period for payment is as prescribed in the Act.
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Provisions expressly mentioned in the judgment/order text.
Composition levy opt-out: registered persons must pay state tax at time of supply and comply with return obligations.
Registered persons who did not opt for the composition levy are required to pay State tax on outward supply at the time of supply as specified in clause (a) of sub section (2) of section 12, including situations under section 14, and must furnish details and returns under Chapter IX of the Act; the period for payment is as prescribed in the Act.
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