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    <description>Composition scheme eligibility is available to eligible taxpayers until a specified transitional deadline, with the option becoming operative from the first day of the month after the option is exercised. New entrants opting mid quarter must file Form GSTR 4 for the operative portion and normal returns for prior periods. Eligibility is preserved for persons providing exempt services or receiving bank interest, and small suppliers below the aggregate turnover threshold need not register solely for making inter state service supplies.</description>
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