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    <title>Statement for payment of self-assessed tax</title>
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    <description>Form captures taxpayer identity and a tabular summary of self-assessed GST liability-outward supplies, inward reverse-charge supplies, aggregate tax, interest, and payments-net of advances and credit/debit note adjustments. Negative values may be reported and any overall negative tax is carried forward. The form requires authorized verification. Composition scheme taxpayers must pay quarterly by the due date; interest applies to late payment and a &#039;Nil&#039; statement is required where no liability arises.</description>
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