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    <title>On Clarification regarding availability of Transitional Credit for GST</title>
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    <description>Full GST payment must be made before filing summary Form 3B. Taxpayers not claiming transitional credit must pay tax and file by the due date. Taxpayers claiming transitional input tax credit must estimate the credit, pay the net liability before the due date, and may submit Form TRANS I and Form 3B within the short extended period; any shortfall discovered on submission must be paid with interest for the intervening period.</description>
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      <description>Full GST payment must be made before filing summary Form 3B. Taxpayers not claiming transitional credit must pay tax and file by the due date. Taxpayers claiming transitional input tax credit must estimate the credit, pay the net liability before the due date, and may submit Form TRANS I and Form 3B within the short extended period; any shortfall discovered on submission must be paid with interest for the intervening period.</description>
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