https://www.taxtmi.com/notifications?id=123246 Registered persons with aggregate turnover not exceeding the prescribed small dealer threshold and not opting for composition levy are required to pay state tax on outward supply at the time of supply as per section 12(2)(a), including situations under section 14, and to furnish details and returns under Chapter IX and the related rules; the payment period is as specified in the Delhi GST Act, with the notification effective from 13 October 2017. en-us Mon, 27 Nov 2017 00:00:00 +0530 Tue, 26 Dec 2017 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123246 Registered persons with aggregate turnover not exceeding the prescribed small dealer threshold and not opting for composition levy are required to pay state tax on outward supply at the time of supply as per section 12(2)(a), including situations under section 14, and to furnish details and returns under Chapter IX and the related rules; the payment period is as specified in the Delhi GST Act, with the notification effective from 13 October 2017. Notifications GST - States Mon, 27 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123246