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Introduction

Introduction
This section applies to all registered taxable person other than persons registered as,
— Input Service Distributor;
— A person paying tax under Section 51 (TDS) – Provision suspended till 30.06.2018;
— A person paying tax under Section 52 (TCS) – Provision suspended till 30.06.2018;
— Non-resident taxable person; and
— A person paying tax under Section (10) composition levy.

 

GST-Goods and Service Tax | Tina Saha |