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of <h1>Himachal Pradesh mandates central tax payment on outward goods supply for businesses under 1.5 crore turnover, per GST Act.</h1> The Government of Himachal Pradesh, following the Council's recommendations, issued a notification for registered persons with an aggregate turnover not exceeding 1.5 crore rupees in the previous financial year. These individuals, who have not opted for the composition levy under section 10 of the Himachal Pradesh Goods and Services Tax Act, 2017, are required to pay central tax on the outward supply of goods at the time of supply as per section 12(2)(a) of the Act. They must also furnish details and returns as outlined in Chapter IX of the Act and adhere to the specified tax payment period.
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