In exercise of the powers conferred by section 148 of the CGSTA, 2017

RP other than Composition dealer whose AT < 1.5 Cr shall pay tax on invoice as per section 12(2)(a)

CG notifies RP whose aggregate turnover in the preceding FY < Rs.1.5 Cr or RP whose aggregate turnover in the year in which such person has obtained registration is likely to be less than Rs.1.5 Cr and who did not opt for the composition levy u/s 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) including in the situations attracting the provisions of section 14, 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.