Tax obligation for non-composition registered persons: pay central tax at time of supply and comply with return requirements. Registered persons who did not opt for composition levy under section 10 are required to pay central tax on outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12, including situations attracting section 14; they must furnish details and returns as mentioned in Chapter IX and the rules thereunder, and pay tax within 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.
Tax obligation for non-composition registered persons: pay central tax at time of supply and comply with return requirements.
Registered persons who did not opt for composition levy under section 10 are required to pay central tax on outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12, including situations attracting section 14; they must furnish details and returns as mentioned in Chapter IX and the rules thereunder, and pay tax within 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 
