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    <title>The Manipur Goodds and Service Tax (Fourth Amendment) Rules, 2017</title>
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    <description>The amendment rules alter timelines and procedures: extend sixty to ninety days; allow FORM grant after Ministry of External Affairs recommendation; require electronic declaration in FORM GST ITC-01 within thirty days to claim input tax credit; prescribe one-sixth/ five-sixth reversal mechanics for additional customs duty credit on imported gold dore bar; set fifteen-day validity for FORM GST PMT-06 challans; permit specified cross-border payment routes; mandate Joint Commissioner rank for Authority for Advance Ruling membership; and amend registration and TRAN-I form fields.</description>
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