Composition levy opt-out: registered persons must pay state tax at time of outward supply and file prescribed returns. Registered persons who did not opt for the composition levy are required to pay State tax on outward supplies at the time of supply, including in situations attracting special provisions, and must furnish details and returns as prescribed in Chapter IX and the related rules, paying tax within the periods specified in the Act. The notification supersedes prior notifications to the extent stated and is deemed to have come into force from the effective date specified.
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Composition levy opt-out: registered persons must pay state tax at time of outward supply and file prescribed returns.
Registered persons who did not opt for the composition levy are required to pay State tax on outward supplies at the time of supply, including in situations attracting special provisions, and must furnish details and returns as prescribed in Chapter IX and the related rules, paying tax within the periods specified in the Act. The notification supersedes prior notifications to the extent stated and is deemed to have come into force from the effective date specified.
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