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    <title>Recommendations made during 31st Meeting of the GST Council</title>
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    <description>A package of GST compliance measures: a single cash ledger per tax head and a pilot single authority for refund disbursement; rollout of a new return filing system with extended deadlines and sequencing requirements for annual and periodic returns; mandatory electronic upload of refund supporting documents on the common portal and specified refund types permitted through the standard refund form; extensions for migration and historical filings with late fee waivers; and further clarifications and notifications to implement legislative amendments and portal functionalities.</description>
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