GST on receipt of advance – payment of tax to be made on issuance of invoice by registered persons having aggregate turnover less than 1.5 crores
40/2017 Dated:- 13-10-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide notification no. 66/2017 dated 15-11-2017
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 40/2017 – Central Tax
New Delhi, the 13th October, 2017
G.S.R. 1254 (E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the 'said Act'), the Central Government, on the recommendations of the Council, hereby notifies the registered perso
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =