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of <h1>Composition Levy Validity Under CGST Tied to Section 10 Compliance; No Annual Intimation Needed if Conditions Met.</h1> The validity of the composition levy under the Central Goods and Services Tax (CGST) Rules, 2017, is contingent upon compliance with conditions specified in Section 10 of the CGST Act, 2017, and Rules 3 to 5 of the CGST Rules, 2017. As long as these conditions are met, there is no requirement for annual intimation to avail the benefits of the composition scheme.
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