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Switching between the composition scheme and normal scheme of payment of tax - When opted for the...

Switching between the composition scheme and normal scheme of payment of tax - When opted for the Composition scheme, ITC on Capital Goods need to be reversed upto 5 years, there is no limit on inputs held in stock - But when opted out from the composition scheme, credit cannot be availing on inputs and capital goods which are more than 1 years old. .....

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