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    <title>List of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned as the supply was made to composition dealers, and whose demand was subsequently reduced due to issuance of credit notes to composition taxpayers</title>
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    <description>Prescribes a reporting format for registered taxpayers who paid Integrated Tax on supplies made to composition dealers, where the demand was later reduced because credit notes were issued to composition taxpayers. The form requires particulars such as State or Union Territory, year and month, GSTIN, trade or legal name, ARN, return tax period, credit note number and date, and the IGST and tax portions covered by the note. The format is linked to the composition levy and credit note provisions under the CGST and SGST framework.</description>
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      <description>Prescribes a reporting format for registered taxpayers who paid Integrated Tax on supplies made to composition dealers, where the demand was later reduced because credit notes were issued to composition taxpayers. The form requires particulars such as State or Union Territory, year and month, GSTIN, trade or legal name, ARN, return tax period, credit note number and date, and the IGST and tax portions covered by the note. The format is linked to the composition levy and credit note provisions under the CGST and SGST framework.</description>
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