Requirement to be complied by every Composition taxpayer person with the conditions as mentioned in rule 5 of the CGST Rules

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Full Text of the Document

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....uirement to be complied by every Composition taxpayer person with the conditions as mentioned in rule 5 of the CGST Rules Attention of the Public, Trade & Industries, field formations, departmental officers and all others concerned is invited to the Rule 5 of CGST Rules, 2017 which provides conditions and restrictions for a taxable person exercise the option to pay tax under Section 10 of CGST Ac....