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    <title>In order to clarify the completion of scrutiny &amp; assessment up to 30-6-2017 of all acts subsumed in gst.</title>
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    <description>Dealers registered under repealed state tax enactments remain subject to scrutiny and assessment for periods up to 30 June 2017; all pending scrutiny, assessment and audit assessment must be completed by 30 September 2018. Assessors must apply Value Added Tax assessment provisions to Central Sales Tax dealers where concessional inter state sales were claimed on statutory forms, verify the authenticity and correct utilisation of those forms, and verify TDS claims with challans. Audit assessments are directed for CST dealers with significant inter state turnover and for dealers with substantial TDS claims or imports for works contracts.</description>
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      <description>Dealers registered under repealed state tax enactments remain subject to scrutiny and assessment for periods up to 30 June 2017; all pending scrutiny, assessment and audit assessment must be completed by 30 September 2018. Assessors must apply Value Added Tax assessment provisions to Central Sales Tax dealers where concessional inter state sales were claimed on statutory forms, verify the authenticity and correct utilisation of those forms, and verify TDS claims with challans. Audit assessments are directed for CST dealers with significant inter state turnover and for dealers with substantial TDS claims or imports for works contracts.</description>
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