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For Compositions scheme dealers ITC is not available on inputs & they need not to charge output tax to customers too .. BUt at the end he has to pay a percentage on turnover to Govt
RCM on purchses from unregistered persons shifted to 31.03.2018
limit of Rs.5000/- is for day whole for all transactions from URP
only RCM for URP is suspended to 31.03.18
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