.avif)
根据该法案第 12(2)(a) 条（即开具发票之日或应开具发票的最晚日期中的较早者）及第 14 条（即税率变更）的规定，GST 纳税义务应在货物供应时履行。除选择简易征收办法的纳税人外，所有注册纳税人均应据此提供详细信息并进行申报。
此前，此类规定适用于符合以下条件的注册纳税人：
第 66/2017 号中央税通知，日期为 2017 年 11 月 15 日
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.
