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    <title>Procedure for manual disbursal of budgetary support under Goods and Service Tax Regime to the units located in States of Jammu &amp; Kashmir, Uttarakhand, Himachal Pradesh and North East including Sikkim - reg.</title>
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    <description>Manual registration and quarterly claim procedures enable disbursal of budgetary support under GST to eligible units formerly covered by area-based excise exemptions. Budgetary support is computed as specified shares of central and integrated tax debited from the unit&#039;s cash ledger, reduced for inputs procured from composition-scheme suppliers. Units must obtain GST registration, one-time scheme registration with unique ID, file quarterly returns and prescribed applications, and submit supporting documentation; jurisdictional Deputy/Assistant Commissioners verify GST return data and CA-certified details where required before sanction and PFMS credit.</description>
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      <description>Manual registration and quarterly claim procedures enable disbursal of budgetary support under GST to eligible units formerly covered by area-based excise exemptions. Budgetary support is computed as specified shares of central and integrated tax debited from the unit&#039;s cash ledger, reduced for inputs procured from composition-scheme suppliers. Units must obtain GST registration, one-time scheme registration with unique ID, file quarterly returns and prescribed applications, and submit supporting documentation; jurisdictional Deputy/Assistant Commissioners verify GST return data and CA-certified details where required before sanction and PFMS credit.</description>
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