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    <description>A common periodicity of return filing applies by taxpayer class; returns unpaid for self-assessed tax are invalid and excluded from invoice matching and inter-governmental fund settlement. Distinct return types and filing cadences are set for outward and inward supplies, monthly and quarterly filers, compounding taxpayers, non-resident taxpayers, input service distributors and TDS deductors, with continuous maintenance of ITC, cash and tax ledgers and a requirement for online filing with offline upload permitted.</description>
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      <description>A common periodicity of return filing applies by taxpayer class; returns unpaid for self-assessed tax are invalid and excluded from invoice matching and inter-governmental fund settlement. Distinct return types and filing cadences are set for outward and inward supplies, monthly and quarterly filers, compounding taxpayers, non-resident taxpayers, input service distributors and TDS deductors, with continuous maintenance of ITC, cash and tax ledgers and a requirement for online filing with offline upload permitted.</description>
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