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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 scheme are required to pay central tax on outward supplies at the time of supply, including situations attracting special supply provisions, and must furnish details and returns under Chapter IX and applicable rules, complying with payment periods prescribed by the Act; this notification supersedes the earlier notification cited.</description>
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      <description>Registered persons not opting for the composition scheme are required to pay central tax on outward supplies at the time of supply, including situations attracting special supply provisions, and must furnish details and returns under Chapter IX and applicable rules, complying with payment periods prescribed by the Act; this notification supersedes the earlier notification cited.</description>
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