Composition levy non-opt-ins: registered suppliers must pay state tax at time of supply and file prescribed returns promptly. The notification designates registered persons who did not opt for the composition levy as required to pay State tax on outward supply at the time of supply under the specified provisions, including situations under section 14, and to furnish details and returns as required by Chapter IX and the rules; the period for payment of tax is as specified in 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.
Composition levy non-opt-ins: registered suppliers must pay state tax at time of supply and file prescribed returns promptly.
The notification designates registered persons who did not opt for the composition levy as required to pay State tax on outward supply at the time of supply under the specified provisions, including situations under section 14, and to furnish details and returns as required by Chapter IX and the rules; the period for payment of tax is as specified in the Act.
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