Non-composition taxpayers must remit state tax at time of outward supply and file prescribed returns accordingly. Registered persons who did not opt for the composition levy under section 10 are notified as a class required to pay state tax on the outward supply at the time of supply, including situations attracting the provisions of section 14, and must furnish details and returns as prescribed in Chapter IX and the rules thereunder, 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.
Non-composition taxpayers must remit state tax at time of outward supply and file prescribed returns accordingly.
Registered persons who did not opt for the composition levy under section 10 are notified as a class required to pay state tax on the outward supply at the time of supply, including situations attracting the provisions of section 14, and must furnish details and returns as prescribed in Chapter IX and the rules thereunder, with tax payment periods as specified in the Act.
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