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    <title>GOODS &amp; SERVICE TAX (GST): RECENT CLARIFICATIONS</title>
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    <description>Every registered person involved in movement of taxable goods must comply with the e-way bill regime when statutory conditions are met; required information is to be furnished electronically on the common portal, a unique E-way Bill Number issued, and the bill must be generated before movement with limited validity and specified cancellation, extension and regeneration rules. Manual filing procedures are authorised for advance rulings and certain refund claims while portal modules remain unavailable, and anti-profiteering and artist-supply treatments are specifically addressed.</description>
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