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      Overview of GST - Handbook of GST Law & Procedures (CBIC) [October 2024]

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      Overview of GST - Handbook of GST Law & Procedures (CBIC) [October 2024]

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      GST

      MANUAL FILING OF APPLICATIONS BEFORE AAR & AAAR

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      Manual filing for advance ruling applications permitted under rule 107A when portal forms are unavailable, with prescribed procedure.
      The CGST Rules require advance ruling applications and appeals to be filed on the common portal; where portal forms are unavailable a proviso permits ... Summary

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