物品供給のために受領した前受金に対する納税の免除

GSTの納税義務は、同法第12条(2)(a)（すなわち、請求書発行日または請求書発行期限日のいずれか早い方）および第14条（すなわち、税率の変更）に規定される物品の供給時に発生するものとし、簡易課税制度を選択した者を除くすべての登録事業者は、これに従って詳細および申告書を提出しなければならない。

以前は、登録事業者が以下の基準を満たす場合に、当該規定が適用されていました。

1. 前会計年度の売上高合計が1,500万ルピーを超えていないこと。
2. GST登録年度の売上高合計が1,500万ルピー未満となる見込みであること。および
3. 第10条に基づく簡易課税制度を選択していない登録事業者であること。

通知番号 66/2017-CENTRAL TAX、2017年11月15日付

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) 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 things done or omitted to be done before such supercession, the Central Government, on the recommendations of the Council, hereby notifies the registered person who did not opt for the composition levy under section 10 of the said Act as the class of persons who shall pay the central tax on the outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12 of the said Act including in the situations attracting the provisions of section 14 of the said Act, and shall accordingly furnish the details and returns as mentioned in Chapter IX of the said Act and the rules made thereunder and the period prescribed for the payment of tax by such class of registered persons shall be such as specified in the said Act.