State tax on outward supply at time of supply applies to registered persons not opting composition; returns required. Registered persons not opting for the composition levy are notified as liable to pay state tax on the outward supply of goods at the time of supply under clause (a) of sub section (2) of section 12, including situations under section 14; they must furnish details and returns under Chapter IX and pay tax within the periods prescribed by 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.
State tax on outward supply at time of supply applies to registered persons not opting composition; returns required.
Registered persons not opting for the composition levy are notified as liable to pay state tax on the outward supply of goods at the time of supply under clause (a) of sub section (2) of section 12, including situations under section 14; they must furnish details and returns under Chapter IX and pay tax within the periods prescribed by the Act.
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