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    <title>key highlight _union Budget II 2019 - Goods and Services Tax (GST)</title>
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    <description>Interest on late GST payment is chargeable only on the portion paid from the electronic cash ledger, except where returns are filed after initiation of proceedings, in which case interest applies to gross liability. Registered persons must authenticate or prove possession of an Aadhaar number or provide an alternate identification method, failing which registration is deemed invalid. Transfers within the electronic cash ledger via form PMT-09 across tax heads are permitted and treated as refunds.</description>
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