Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than ₹ 1.5 crore. - 5/10/2017-FD(TAX)/10 - Manipur SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Time of supply rule requires registered persons below turnover threshold to pay state tax at issuance of invoice. Registered persons with aggregate turnover not exceeding one crore and fifty lakh rupees, or whose turnover in the year of registration is likely to be below that amount, and who have not opted for composition levy, are required to pay State tax on outward supplies at the time of supply (including situations under section 14), and must furnish details and returns as specified in Chapter IX and pay 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.
Time of supply rule requires registered persons below turnover threshold to pay state tax at issuance of invoice.
Registered persons with aggregate turnover not exceeding one crore and fifty lakh rupees, or whose turnover in the year of registration is likely to be below that amount, and who have not opted for composition levy, are required to pay State tax on outward supplies at the time of supply (including situations under section 14), and must furnish details and returns as specified in Chapter IX and pay within the periods prescribed by the Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
