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<h1>Works contractor withdrawing from composition scheme must file WC 02 with turnover, input tax on opening stock, and invoice details.</h1> Form WC 02 requires a works contractor withdrawing from the notified composition scheme to provide TIN and business particulars, the year and reasons for withdrawal, preceding-year turnover, and the input tax on goods in stock in Delhi (trading stock, raw materials, packaging) with totals. Part B requires invoice-level details (tax invoice date/number, supplier registration/TIN, purchase price, input tax) for each category, with subtotals carried to Part A and a verification signature by an authorised signatory.
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