Tax obligation on non-composition dealers: pay state tax at time of supply and file Chapter IX returns accordingly. Registered persons not opting for the composition scheme must pay state tax on outward supplies at the time of supply, including in situations where special supply rules apply, and must furnish details and returns as prescribed in Chapter IX of the Act, with payment timelines as specified in the Act.
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Tax obligation on non-composition dealers: pay state tax at time of supply and file Chapter IX returns accordingly.
Registered persons not opting for the composition scheme must pay state tax on outward supplies at the time of supply, including in situations where special supply rules apply, and must furnish details and returns as prescribed in Chapter IX of the Act, with payment timelines as specified in the Act.
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