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    <title>Auto drafted details for registered persons opting composition levy</title>
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    <description>Form GSTR-4A provides an auto-drafted statement for persons under the composition levy, compiling inward supply details from GSTR-1, GSTR-5 and GSTR-7, distinguishing supplies attracting reverse charge, and listing supplier GSTIN, invoice data, place of supply, taxable value, rate and tax breakup; it also records debit/credit note amendments and TDS credits with deductor GSTIN and tax components.</description>
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