https://www.taxtmi.com/notifications?id=123853 Registered persons who did not opt for the composition levy are required to pay central tax on outward supplies at the time of supply, including in situations governed by the time-of-supply provisions; they must furnish details and returns as prescribed in Chapter IX and the rules and pay tax within the periods specified in the Act. en-us Tue, 28 Nov 2017 00:00:00 +0530 Wed, 28 Feb 2018 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123853 Registered persons who did not opt for the composition levy are required to pay central tax on outward supplies at the time of supply, including in situations governed by the time-of-supply provisions; they must furnish details and returns as prescribed in Chapter IX and the rules and pay tax within the periods specified in the Act. Notifications GST - States Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123853