Notification No. 66/2017
Date: November 15, 2026
Subject: Liability to pay GST on advances for supply of goods by non-composition taxpayers
Description:
Registered persons not opting for composition levy are required to pay tax on advances for goods.
Tax becomes payable at the time of supply as per section 12(2)(a) of the CGST Act.
Notification supersedes notification No. 40/2017–Central Tax.
Previous Notification: Notification No. 40/2017 – Central Tax dated 13th October, 2017.
Effective Date: 15th November, 2017.
66-2017-CT-15.11.2017-Advances
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