Recommendations of the Council, hereby notifies the registered person who did not opt for the composition levy under section 10. - Va Kar/GST/07/2017-S.O. No. 141 - Jharkhand SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Composition levy non-opt-in registered persons must pay state tax at time of supply and file mandated returns. Registered persons not opting for composition levy under section 10 are required to pay State tax on outward supplies at the time of supply under clause (a) of sub section (2) of section 12, including cases under section 14, and must furnish details and returns under Chapter IX and applicable rules, with tax payment periods as specified in the Act.
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.
Composition levy non-opt-in registered persons must pay state tax at time of supply and file mandated returns.
Registered persons not opting for composition levy under section 10 are required to pay State tax on outward supplies at the time of supply under clause (a) of sub section (2) of section 12, including cases under section 14, and must furnish details and returns under Chapter IX and applicable rules, with tax payment periods as specified in the Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
