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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 who did not opt for the composition levy are required to pay the State tax on outward supply at the time of supply, including where special supply provisions apply, and to furnish details and returns as prescribed in Chapter IX, complying with the payment periods specified by the Act.</description>
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      <description>Registered persons who did not opt for the composition levy are required to pay the State tax on outward supply at the time of supply, including where special supply provisions apply, and to furnish details and returns as prescribed in Chapter IX, complying with the payment periods specified by the Act.</description>
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