Notification

Notification No 40/2017 Central Tax overruled by Notification No 66/2017 Central Tax talks about Time and Place of Supply for Composition dealers and other dealers.

Notification No 40/2017 Central Tax dated 13th Oct 2017

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 section 10 of the said Act  

shall pay

the central tax on the outward supply of goods

at the time of supply as specified in section 12(2)(a) of the said Act

including in the situations attracting the provisions of section 14 of the said Act

Please download Notification No 40/2017 from following PDF Image

Notification No 66/2017 Central Tax dated 15th Nov 2017

In Suppression of Notification No 40/2017 Central Tax (Overruled)

Central Govt Notifies Registered Persons

who did not opt for the composition levy under section 10 of the said Act  

shall pay

the central tax on the outward supply of goods

at the time of supply as specified in section 12(2)(a) of the said Act

including in the situations attracting the provisions of section 14 of the said Act

Please download Notification No 66/2017 from following PDF Image

Thanks

CA Rahul Gupta