https://www.taxtmi.com/notifications?id=122221 Notification 40/2017 requires registered persons whose aggregate turnover does not exceed the statutory threshold and who have not opted for composition to pay central tax on outward supplies at the time of supply, including supplies subject to special time-of-supply rules, and to furnish details and returns as prescribed in Chapter IX with payment periods as specified in the Act. en-us Fri, 13 Oct 2017 00:00:00 +0530 Wed, 20 Feb 2019 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=122221 Notification 40/2017 requires registered persons whose aggregate turnover does not exceed the statutory threshold and who have not opted for composition to pay central tax on outward supplies at the time of supply, including supplies subject to special time-of-supply rules, and to furnish details and returns as prescribed in Chapter IX with payment periods as specified in the Act. Notifications GST Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=122221