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    <title>Regarding furnishing of returns by the dealer who has not opted for composition (sec 12, sec 14 and chapter 9</title>
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    <description>Registered persons not opting for the composition scheme must pay state tax on outward supplies at the time of supply, including in situations where special supply rules apply, and must furnish details and returns as prescribed in Chapter IX of the Act, with payment timelines as specified in the Act.</description>
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      <description>Registered persons not opting for the composition scheme must pay state tax on outward supplies at the time of supply, including in situations where special supply rules apply, and must furnish details and returns as prescribed in Chapter IX of the Act, with payment timelines as specified in the Act.</description>
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