GST on receipt of advance - payment of tax to be made on issuance of invoice by registered persons having aggregate turnover less than ₹ 1.5 crores

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..... Excise and Customs Notification No. 40/2017 Central Tax New Delhi, the 13th October, 2017 G.S.R. 1254 (E). - In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act ), the Central Government, on the recommendations of the Council, hereby notifies the registered .....

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