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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Taxpayer obligations on GST portal include registration, profile management, tax payments, invoice uploads and return filing.</h1> Taxpayers will use the GST Common Portal to apply for registration and manage profiles, pay taxes and associated penalties and interest, upload invoice data, file returns and annual statements, and review the status of returns and tax and cash ledgers.

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