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As per section 10 of the CGST Act the registered person shall be eligible to opt for composition scheme if (a) he is not engaged in making any inter-State outward supplies. Taxgyata - Most trusted tax site on the web Complete Solution to GST, income tax, and company laws. Acts, rules, latest notifications, case laws & many more. Trusted by more than 50000+ professionals and taxpayers. We are a freemium tax portal providing the most recent tax updates to CA's, CS's, CWA's, and taxpayers.
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