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    <title>Recommendations of the Council, hereby notifies the registered person who did not opt for the composition levy under section 10.</title>
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    <description>Registered persons not opting for composition levy under section 10 are required to pay State tax on outward supplies at the time of supply under clause (a) of sub section (2) of section 12, including cases under section 14, and must furnish details and returns under Chapter IX and applicable rules, with tax payment periods as specified in the Act.</description>
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      <description>Registered persons not opting for composition levy under section 10 are required to pay State tax on outward supplies at the time of supply under clause (a) of sub section (2) of section 12, including cases under section 14, and must furnish details and returns under Chapter IX and applicable rules, with tax payment periods as specified in the Act.</description>
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