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    <title>Registered person who did not opt for composition levy</title>
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    <description>Registered persons who did not opt for the composition levy are required to pay state tax on outward supplies at the time of supply specified in clause (a) of subsection (2) of section 12, including situations under section 14, and must furnish details and returns as prescribed in Chapter IX and the rules made thereunder; the period for payment shall be as specified in the Act.</description>
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      <description>Registered persons who did not opt for the composition levy are required to pay state tax on outward supplies at the time of supply specified in clause (a) of subsection (2) of section 12, including situations under section 14, and must furnish details and returns as prescribed in Chapter IX and the rules made thereunder; the period for payment shall be as specified in the Act.</description>
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