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    <title>Extension &amp; Relaxation of GSTR 9 &amp; 9C</title>
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    <description>Extension and procedural simplification for filing of GSTR 9 and GSTR 9C permit net reporting of outward supplies including credit/debit notes and amendments within principal line items, consolidated reporting of exempted and non GST supplies, aggregation of input tax credit under primary input rows, and optionality for multiple summary tables including HSN. Reconciliation details may be uploaded as signed PDFs in GSTR 9C without mandatory CA certification, while specified transitional reversals must still be separately reported.</description>
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