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<h1>Witnesses Must Swear Full Truth Without Omission When Testifying in Goods and Services Tax Appellate Proceedings</h1> A statutory provision outlining the standard oath or affirmation for witnesses in legal proceedings related to goods and services tax appellate tribunal. The prescribed form requires the witness to swear or solemnly affirm to state the complete truth without omission or misrepresentation, invoking either divine witness or personal commitment to truthfulness.