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    <description>Extensions for furnishing Form GSTR-1 were notified for quarterly and monthly filers and the TRAN-1 filing window closed. Late fees for Composition Dealers&#039; Form GSTR-4 were reduced and E-way Bill provisions are scheduled to commence. CGST Rules amendments amend UIN applicability, make registration amendments effective from Form GST REG-14 submission unless ordered otherwise, revise refund procedure under Rule 95 requiring Form GST RFD-10 with Form GSTR-11, and substitute Rule 89(4) plus insert sub-rules 4A/4B and Rule 96(9) to refine calculation and eligibility for refunds of input tax credit on zero-rated supplies and exports.</description>
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