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    <title>5 lakh businesses opt for composition scheme under GST: Adhia</title>
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    <description>Composition scheme under GST permits eligible small taxpayers below specified turnover thresholds to pay tax at concessional rates with reduced compliance: specified low rates apply by activity, manufacturers of certain excluded products are ineligible, persons making inter state supplies or supplying via e commerce operators required to collect tax are excluded, composition taxpayers file one return and pay quarterly rather than monthly, and are not required to maintain the detailed records expected of regular taxpayers.</description>
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