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    <description>Implementation of the Goods and Services Tax eliminated tax cascading and advanced a national single market while simplifying the tax regime to reduce compliance burdens. Return filing posed challenges due to technical glitches and taxpayer unfamiliarity; responses included GSTN user interface updates, a guided GSTR 3B questionnaire, one click NIL returns, Help Centres, deadline extensions, targeted late fee waivers and reductions, an IT Grievance Redressal Committee to recommend relief and portal remedies, and nationwide taxpayer awareness initiatives.</description>
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