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    <title>Return period - works contractor - composite scheme</title>
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    <description>Return period for works contractors under a composition scheme is governed by the tax period, which must be ascertained from applicable VAT provisions; some notifications provide for quarterly returns under the composition scheme while other guidance requires monthly VAT returns irrespective of composition, with a nil return to be filed where no RA bill receipts occur.</description>
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      <description>Return period for works contractors under a composition scheme is governed by the tax period, which must be ascertained from applicable VAT provisions; some notifications provide for quarterly returns under the composition scheme while other guidance requires monthly VAT returns irrespective of composition, with a nil return to be filed where no RA bill receipts occur.</description>
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