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    <title>Miscellaneous transitional provisions.</title>
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    <description>Transitional rules tied to the appointed day set refund eligibility for goods returned, treat returns by registered persons as supplies, exempt timely returns of approval goods, and permit supplementary invoices, debit notes and credit notes for pre-appointed-day contracts, with credit note tax reductions contingent on corresponding recipient reductions of input tax credit.</description>
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      <description>Transitional rules tied to the appointed day set refund eligibility for goods returned, treat returns by registered persons as supplies, exempt timely returns of approval goods, and permit supplementary invoices, debit notes and credit notes for pre-appointed-day contracts, with credit note tax reductions contingent on corresponding recipient reductions of input tax credit.</description>
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