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    <title>Carry forward of duty / tax credits in GST Regime and filing of returns- Pre requisite of enrollment in GST</title>
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    <description>Enrollment on the GST portal is required to carry forward existing duty and tax credits and to file returns; provisional IDs from ACES must be used to enroll, and enrolled taxpayers must record their GST portal user name in ACES. Taxpayers not enrolling must confirm non migration in ACES, otherwise provisional IDs may be cancelled and credit entitlement during migration may be jeopardized.</description>
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