Notification No. 66/2017 – Central Tax

Date Issued: 15 November 2017
State: Central
Source: CBIC
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Summary

This document is a Government of India notification issued by the Ministry of Finance (Department of Revenue) and the Central Board of Excise and Customs. It states that, under section 148 of the Central Goods and Services Tax Act, 2017, a specified class of registered persons who did not opt for the composition levy shall pay central tax on outward supply of goods at the time of supply, including situations covered by section 14. It also refers to furnishing details and returns under Chapter IX and the rules made thereunder.