Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods

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..... onferred 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) and in supercession of notification No. 40/2017-Central Tax, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.1254(E), dated the 13th October, 2017, except as respects t .....

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..... the payment of tax by such class of registered persons shall be such as specified in the said Act. [F. No. 349/58/2017-GST(Pt)] (Dr.Sreeparvathy S.L.) Under Secretary to the Government of India Note: - The principal notification No.40/2017-Central Tax, dated the 13th October, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 12 .....

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