File quarterly challan-cum-statement declaring outward supplies and tax payable at concessional composition rates (1%/5%/6%). No ITC claim allowed; simplified compliance for small taxpayers with turnover ≤ ₹1.5 Cr.
File quarterly challan-cum-statement declaring outward supplies and tax payable at concessional composition rates (1%/5%/6%). No ITC claim allowed; simplified compliance for small taxpayers with turnover ≤ ₹1.5 Cr.