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    <description>Requires enrolled GST practitioners to pass a biannual Computer Based Test on GST law and procedures with 50% qualifying marks, regulated registration, fee payment, examination centres, unlimited attempts within a two year period (with transitional relief and one additional attempt for certain unforeseen events), candidate guidelines and disqualification for unfair practices; and establishes electronic procedures for uploading summaries of pre existing tax orders into an Electronic Liability Register for recovery under GST, together with new and amended form templates detailing demand breakup, payments, and updates.</description>
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