Turnover-based tax liability: registered persons below prescribed turnover must pay state tax on outward supplies at time of supply. Registered persons with aggregate turnover below the prescribed threshold who did not opt for composition levy are required to pay state tax on outward supply of goods at the time of supply under the specified provisions, must furnish details and returns as required by Chapter IX and the rules, and shall pay tax within the period prescribed by the Act; the notification is effective from the stated October 2017 date.
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.
Turnover-based tax liability: registered persons below prescribed turnover must pay state tax on outward supplies at time of supply.
Registered persons with aggregate turnover below the prescribed threshold who did not opt for composition levy are required to pay state tax on outward supply of goods at the time of supply under the specified provisions, must furnish details and returns as required by Chapter IX and the rules, and shall pay tax within the period prescribed by the Act; the notification is effective from the stated October 2017 date.
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