Notifying the registered person who did not opt for the composition levy under section 10 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.

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..... ndhra Pradesh SGST - GOVERNMENT OF ANDHRA PRADESH -------------------------------------------------------------------------------------- REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 567 Dated: 24-11-2017 NOTIFICATION In exercise of the powers conferred by section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act 16 of 2017) (hereafter in this noti .....

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