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Composition GSTR 9, GSTR 9

Contents :- Whether credit availed at the time of migration from composition scheme to normal scheme has to be separately disclosed in the Annual return?How details of DIPP Area based refund needs to be disclosed in annual return under table 15?How disclosure shall be made when a person opts out of the composition scheme and avails input tax credits on the goods in stock.A composition taxpayer has reported certain supply related to last year in the periodical return of current year. Whether it has to be disclosed in the AnnualSEE DETAILS

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