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    <title>Regarding provisions of furnishing returns for dealers having turnover less than 1.5cr.</title>
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    <description>Registered persons below the prescribed turnover threshold, or likely below it in their registration year, who did not opt for composition levy must pay State tax on outward supplies at the time of supply as per section 12(2)(a) including section 14 situations, and must furnish details and returns under Chapter IX and associated rules, with payment periods as specified in the Act.</description>
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      <description>Registered persons below the prescribed turnover threshold, or likely below it in their registration year, who did not opt for composition levy must pay State tax on outward supplies at the time of supply as per section 12(2)(a) including section 14 situations, and must furnish details and returns under Chapter IX and associated rules, with payment periods as specified in the Act.</description>
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