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Notifying the registered person who did not opt for the composition levy under section 10 of the said Act as the class of persons who shall pay the state tax on the outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12 of the said Act. - G.O.MS.No. 567 - Andhra Pradesh SGST
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Composition levy opt-out: registered persons must pay state tax at time of outward supply and file prescribed returns. Registered persons who did not opt for the composition levy are required to pay state tax on outward supplies at the time of supply, must furnish prescribed details and returns under Chapter IX and the rules, and shall pay tax within the period specified in the Act; the notification supersedes the earlier one to the extent indicated.
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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 outward supply and file prescribed returns.
Registered persons who did not opt for the composition levy are required to pay state tax on outward supplies at the time of supply, must furnish prescribed details and returns under Chapter IX and the rules, and shall pay tax within the period specified in the Act; the notification supersedes the earlier one to the extent indicated.
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