Regarding furnishing of returns by the dealer who has not opted for composition (sec 12, sec 14and chapter 9 - 62/2017-State Tax - Arunachal Pradesh SGST
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Payment of central tax on outward supply: non-composition registered persons must pay at time of supply and file prescribed returns. Registered persons not opting for the composition scheme are required to pay central tax on outward supplies at the time of supply, including situations attracting special supply provisions, and must furnish details and returns under Chapter IX and applicable rules, complying with payment periods prescribed by the Act; this notification supersedes the earlier notification cited.
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.
Payment of central tax on outward supply: non-composition registered persons must pay at time of supply and file prescribed returns.
Registered persons not opting for the composition scheme are required to pay central tax on outward supplies at the time of supply, including situations attracting special supply provisions, and must furnish details and returns under Chapter IX and applicable rules, complying with payment periods prescribed by the Act; this notification supersedes the earlier notification cited.
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