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    <description>The Ordinance amends the State GST Act to refine definitions and supply treatment, expand reverse charge notifications, revise composition thresholds, and introduce a new statutory procedure (section 43A) requiring suppliers to furnish outward supply details on a common portal and recipients to verify or modify those details in returns; it prescribes procedures and limits for availing input tax credit where supplier details are absent, imposes joint liability for non filing, and empowers prescribed recovery and safeguard mechanisms.</description>
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      <description>The Ordinance amends the State GST Act to refine definitions and supply treatment, expand reverse charge notifications, revise composition thresholds, and introduce a new statutory procedure (section 43A) requiring suppliers to furnish outward supply details on a common portal and recipients to verify or modify those details in returns; it prescribes procedures and limits for availing input tax credit where supplier details are absent, imposes joint liability for non filing, and empowers prescribed recovery and safeguard mechanisms.</description>
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