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    <description>Centralised arrangements require designated Front Office counters and extension counters to accept and segregate monthly and quarterly VAT returns, with priority processing for quarterly returns claiming refunds. A colour-coded acknowledgement procedure (pink for refund; green for no-refund) with stamped, serialised portions ensures TIN entry and tracking. All returns must be manually received, bundled, indexed and data-entered at the Front Office; zonal in-charges are accountable for staffing, transport, supervision and forwarding to wards. Returns with incorrect TIN or technical faults are to be sent to the concerned ward for corrective action.</description>
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