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    <title>Regarding furnishing of returns by the dealer who has not opted for composition (sec 12, sec 14and chapter 9)</title>
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    <description>Registered persons not opting for the composition levy are notified as a class required to pay State tax on outward supply at the time of supply, including situations covered by the Act&#039;s special supply provisions, and must furnish details and returns as specified in Chapter IX and the applicable rules, with payment periods as provided in the Act.</description>
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      <description>Registered persons not opting for the composition levy are notified as a class required to pay State tax on outward supply at the time of supply, including situations covered by the Act&#039;s special supply provisions, and must furnish details and returns as specified in Chapter IX and the applicable rules, with payment periods as provided in the Act.</description>
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