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    <description>All taxpayers must file an annual return under Section 44 (FORM GSTR 9/9A; GSTR 9C where applicable) summarising outward/inward supplies, ITC availed and reversed, transitional credits, imports, reverse charge transactions, and HSN wise summaries; the return requires reconciliation with monthly returns, GSTR 2A and audited financial statements, and may trigger notices, interest or late fees where mismatches, omissions or delayed filing occur.</description>
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