Policy Payment Of Tax On Issuance of Invoice. - 40/2017-State Tax - Gujarat SGST

NOTIFICTION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 13th October, 2017 Notification No. 40/2017-State Tax No.(GHN-99)/GST-2017-S.148(1)-TH:- In exercise of the powers conferred by section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereafter in this notification referred to as the said Act ), the Government of Gujarat, on the recommendations of the Council, hereby notifies the registered person whose aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupees or the registered person whose aggregate turnover in the year in which such person has obtained registration is likely to be less than one crore and fifty lakh rupees and who did not opt for the composition levy under section10 of the said Act as the class of persons who shall pay the State tax on the outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12 of the said Act including in the situations attracting the provisions of section 14 of the said Act, and shall accordingly furnish the details and returns as mentioned in Chapter IX of the said Act and the rules made thereunder and the period prescribed for the payment of tax by such class of registered persons shall be such as specified in the said Act. By order and in the name of the Governor of Gujarat, C J Mecwan Joint Secretary to Government.