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    <description>A structured transition plan implements a phased introduction of a new GST return system comprising FORM GST RET-01, FORM GST ANX-1 and FORM GST ANX-2. A trial period allows invoice upload and inward-supply viewing without affecting tax liabilities or input tax credit while taxpayers continue compliance through GSTR-1 and GSTR-3B. ANX-1 will replace GSTR-1 with differentiated monthly/quarterly obligations for larger and smaller taxpayers; ANX-2 will be viewable with actions restricted initially.</description>
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