Notification on Central Tax Payment for Registered Persons

The Central Government, under section 148 of the CGST Act, supersedes notification No. 40/2017-Central Tax.

Registered persons not opting for composition levy under section 10 must pay central tax on outward supply of goods at the time of supply.

Details and returns must be furnished as per Chapter IX of the CGST Act and related rules. Payment of tax by this class of registered persons shall adhere to the specified period in the Act.

Issued by Dr. Sree Parvathy S.L., Under Secretary to the Government of India. The principal notification No. 40/2017-Central Tax was published on October 13, 2017.