Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Registered persons not opting for composition levy must pay state tax at the time of supply and comply with filing requirements. Notification designates registered persons not opting for the composition levy as required to pay state tax on the outward supply of goods at the time of supply, includes supplies falling under special time-of-supply rules, and requires such persons to furnish returns 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.
Registered persons not opting for composition levy must pay state tax at the time of supply and comply with filing requirements.
Notification designates registered persons not opting for the composition levy as required to pay state tax on the outward supply of goods at the time of supply, includes supplies falling under special time-of-supply rules, and requires such persons to furnish returns 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.