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    <description>The Finance Act enacted GST amendments effective on enactment, prompting administrative measures including filing extensions and dispute-resolution activation; tax policy changes lower GST on electric vehicles and chargers and exempt certain electric-bus hiring; RWA maintenance charges are exempt up to prescribed per-apartment limits with excess treated as fully taxable; trial release of a new-return offline tool (ANX-1/ANX-2) and portal updates (revised ITC-04, practitioner filing features) were announced alongside audit findings on compliance and system deficiencies.</description>
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