Notification No. 66/2017
Date: November 15, 2017
Subject: Withdrawal of advance tax payment requirement on supply of goods
Description:
This notification notifies registered persons other than composition taxpayers as a class of persons who shall pay GST on supply of goods at the time of supply, and not at the time of receipt of advance. It is issued in supersession of Notification No. 40/2017–CT. The notification removes advance tax liability on goods.
Amendment:
Yes it has been amended through notification 50/2023
Other Notifications
42/2018
Issued under section 168 of the CGST Act read with rule 40(1)(b), this notificat...
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