Composition opt-out obligation: registered persons not opting for composition must pay central tax at time of supply and file returns. Registered persons who did not opt for the composition levy are required to pay central tax on outward supplies at the time of supply, including in situations governed by the time-of-supply provisions; they must furnish details and returns as prescribed in Chapter IX and the rules and pay tax within the periods 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 opt-out obligation: registered persons not opting for composition must pay central tax at time of supply and file returns.
Registered persons who did not opt for the composition levy are required to pay central tax on outward supplies at the time of supply, including in situations governed by the time-of-supply provisions; they must furnish details and returns as prescribed in Chapter IX and the rules and pay tax within the periods specified in the Act.
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