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    <description>The introduction of Goods and Services Tax created a unified indirect tax regime enabled by a constitutional amendment and guided by the GST Council to harmonise rates, exemptions and thresholds. Central and State enactments and rules, plus numerous notifications and circulars, operationalised GST while transitional provisions allowed migrating taxpayers to carry forward input credits. The rollout required substantial IT re engineering, generated large registration and return filing volumes, prompted administrative extensions due to network issues, and revealed implementation challenges needing coordinated corrective measures.</description>
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