Payment of State Tax at Time of Supply requires registered non composition taxpayers to pay tax when goods are supplied. The Government notifies that registered persons who have not opted for composition levy must pay state tax on the outward supply of goods at the time of supply, including situations under section 14, and must furnish particulars and returns as specified in Chapter IX with the period for payment as prescribed in the Act.
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Provisions expressly mentioned in the judgment/order text.
Payment of State Tax at Time of Supply requires registered non composition taxpayers to pay tax when goods are supplied.
The Government notifies that registered persons who have not opted for composition levy must pay state tax on the outward supply of goods at the time of supply, including situations under section 14, and must furnish particulars and returns as specified in Chapter IX with the period for payment as prescribed in the Act.
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