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

and in supercession of Notification No. 40/2017-Central Tax dt. 13-10-2017

except as respects things done or omitted to be done before such supercession

RP other than Composition dealer shall pay tax shall pay tax on invoice as per section 12(2)(a)

Central Government notifies that

RP who did not opt for the composition levy under section 10 of the said Act [1][other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 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 RPs shall be such as specified in the said Act.