Turnover-based tax obligation: small registered suppliers must pay state tax at time of supply and file returns. Registered persons with aggregate turnover not exceeding the prescribed small dealer threshold and not opting for composition levy are required to pay state tax on outward supply at the time of supply as per section 12(2)(a), including situations under section 14, and to furnish details and returns under Chapter IX and the related rules; the payment period is as specified in the Delhi GST Act, with the notification effective from 13 October 2017.
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Turnover-based tax obligation: small registered suppliers must pay state tax at time of supply and file returns.
Registered persons with aggregate turnover not exceeding the prescribed small dealer threshold and not opting for composition levy are required to pay state tax on outward supply at the time of supply as per section 12(2)(a), including situations under section 14, and to furnish details and returns under Chapter IX and the related rules; the payment period is as specified in the Delhi GST Act, with the notification effective from 13 October 2017.
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