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of <h1>Draft GST Return Formats and Rules for Form GSTR-09: Compliance Essentials for Annual Filing under GST System</h1> The text refers to the annual return process under the Goods and Services Tax (GST) system, specifically Form GSTR-09. It highlights the draft GST return formats and the draft GST return rules from September 2016. These statutory provisions pertain to the legislation governing the filing of annual returns for taxation purposes, outlining the necessary compliance requirements and procedures for entities under the GST framework.
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