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    <description>The report proposes an IT-centric GST payment framework requiring a electronic challan generated at the GSTN Common Portal for all payments, three receipt modes (internet banking via authorized banks, over-the-counter via authorized banks, and NEFT/RTGS from any bank), elimination of manual challans, electronic reconciliation and warehousing of digital challans, and recommends RBI act as aggregator via RBI e-Kuber to centralize credit information and simplify accounting and reconciliation for Central and State Governments.</description>
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