Payment of state tax at time of supply for non-composition registered persons; returns and payment period mandated. Registered persons who did not opt for the composition levy are designated to pay state tax at the time of supply on outward supplies of goods, including cases attracting section 14, as per clause (a) of sub section (2) of section 12 of the Tamil Nadu GST Act. Such persons must furnish details and returns under Chapter IX and the relevant rules, and the period for payment of tax shall be that specified in the Act. The notification supersedes the earlier departmental notification except as to prior acts or omissions.