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    <title>Exempt all taxpayers from payment of tax on advances received in case of supply of goods</title>
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    <description>The notification exempts all taxpayers not opting for the composition levy from payment of tax on advances received for supply of goods, effective 15th November, 2017. It designates registered persons not under composition to pay central tax on outward supply at the time of supply as per clause (a) of sub section (2) of section 12, including cases under section 14, and to furnish returns and details under Chapter IX within the periods prescribed by the Act.</description>
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      <description>The notification exempts all taxpayers not opting for the composition levy from payment of tax on advances received for supply of goods, effective 15th November, 2017. It designates registered persons not under composition to pay central tax on outward supply at the time of supply as per clause (a) of sub section (2) of section 12, including cases under section 14, and to furnish returns and details under Chapter IX within the periods prescribed by the Act.</description>
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