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of <h1>Compounding Taxpayers Must File Annual Return Using Form GSTR-09A Per Draft GST Rules, Section 8 Compliance Required.</h1> Compounding taxable persons registered under section 8 are required to file a simplified annual return using Form GSTR-09A. This form is part of the Draft GST Return Formats outlined in the Draft Goods and Services Tax Return Rules from September 2016. The provisions aim to streamline the tax filing process for those under the compounding scheme, ensuring compliance with statutory requirements related to taxation, legislation, and regulations.
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