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    <description>A phased GST return reform mandates trial and then compulsory use of new return forms ANX 1 and ANX 2 alongside legacy returns during transition, with large taxpayers moving to monthly ANX 1 filings and small taxpayers to quarterly filings, eventual phasing out of legacy GSTR 3B, introduction of a RET consolidated return, non actionable viewing of supplier ANX 2 entries during rollout, and a new payment form for small taxpayers.</description>
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