State tax on outward supply: registered taxpayers not under composition must pay at time of supply and file prescribed returns. Registered persons who did not opt for the composition levy are liable to pay State tax on the outward supply of goods at the time of supply specified in clause (a) of subsection (2) of section 12, including situations attracting the time-of-supply provisions; they must furnish details and returns as required in Chapter IX and remit tax within the period prescribed by the Act.
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Provisions expressly mentioned in the judgment/order text.
State tax on outward supply: registered taxpayers not under composition must pay at time of supply and file prescribed returns.
Registered persons who did not opt for the composition levy are liable to pay State tax on the outward supply of goods at the time of supply specified in clause (a) of subsection (2) of section 12, including situations attracting the time-of-supply provisions; they must furnish details and returns as required in Chapter IX and remit tax within the period prescribed by the Act.
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