The compliance under compositio.n scheme shall be simplified as now they would need to file one annual return but payment of taxes would remain quarterly (along with a simple declaration). Effective date of this decision is 1 April 2019. so the amendment will be applicable from April 2019 onwards.
The composition dealer is required tp file onky annual return and pay tax quarterly..this is applicable only from fy19-20. for fy 18-19 old provision is applicable.
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