Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than ₹ 1.5 crores - G.O. Ms. No. 41/CT/2017-18 - Puducherry SGST
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Tax payment timing requires registered small taxpayers who did not opt composition to pay state tax at time of supply. Notifies registered persons with aggregate turnover below one crore and fifty lakh rupees, or likely below that amount in their registration year, who did not opt for composition levy, to pay State tax on outward supplies at the time of supply (including cases under section 14) and to furnish details and returns as required in Chapter IX; payment periods to follow the Act; effective from 13 October 2017.
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 payment timing requires registered small taxpayers who did not opt composition to pay state tax at time of supply.
Notifies registered persons with aggregate turnover below one crore and fifty lakh rupees, or likely below that amount in their registration year, who did not opt for composition levy, to pay State tax on outward supplies at the time of supply (including cases under section 14) and to furnish details and returns as required in Chapter IX; payment periods to follow the Act; effective from 13 October 2017.
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