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    <title>LTU&#039;S MAY DIE NATURALLY</title>
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    <description>An LTU centralises assessment and compliance for large taxpayers across central excise, service tax and certain direct taxes, offering single-window services such as consolidated returns, electronic payments, Cenvat record submission in electronic media for scrutiny, appointment of a client executive, risk-based audits scheduled with the LTU, and a thirty-day opt-out effective from the following financial year; draft GST design contemplates separate Central and State administrations and suggests LTUs and centralized registration may become redundant.</description>
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