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    <title>Latest Notification regarding Return Provision for the taxpayers who has 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, including situations covered by special timing provisions, and must furnish details and returns as prescribed in Chapter IX and the rules; the period for payment is 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, including situations covered by special timing provisions, and must furnish details and returns as prescribed in Chapter IX and the rules; the period for payment is as specified in the Act.</description>
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