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    <description>GST compensation to States is provisionally released quarterly and finally determined annually after CAG-audited receipts. Compensation equals the difference between projected non GST revenue (per section 6) and actual revenue-SGST net of refunds plus apportioned IGST-certified by the CAG (annual) or Principal CCA (quarterly). Quarterly provisional payments use pro rata projected revenue reduced by prior provisional disbursements. Excess provisional releases are adjusted or refunded and credited to the GST Compensation Fund as prescribed.</description>
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