Regarding furnishing of returns by the dealer who has not opted for composition (sec 12, sec 14 and chapter 9 - S.O.083/P.A.5/2017/Ss.10, 12, 14 and 148/2017 - Punjab SGST
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Timing of state tax payment requires small registered dealers who forego composition to pay and file returns at supply. Registered persons below the specified aggregate turnover threshold who have not opted for the composition levy are required to pay State tax on outward supplies at the time of supply, including in situations attracting the Act's alternate timing provisions, and must furnish the details and returns prescribed in Chapter IX while adhering to the payment periods specified in the Act.
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Provisions expressly mentioned in the judgment/order text.
Timing of state tax payment requires small registered dealers who forego composition to pay and file returns at supply.
Registered persons below the specified aggregate turnover threshold who have not opted for the composition levy are required to pay State tax on outward supplies at the time of supply, including in situations attracting the Act's alternate timing provisions, and must furnish the details and returns prescribed in Chapter IX while adhering to the payment periods specified in the Act.
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