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    <title>Notification related to Composition Levy.</title>
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    <description>Registered persons below the aggregate turnover threshold, or likely below that threshold in their registration year, who did not opt for composition under section 10, are notified to pay state tax on outward supplies at the time of supply as per section 12(2)(a) including situations under section 14, and must furnish details and returns under Chapter IX with payment periods as specified in the Act.</description>
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