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    <description>Notification 01/2020 raises registration thresholds for certain suppliers, contemplates mandated electronic payment modes, empowers Commissioners to extend filing deadlines for annual returns and TCS statements, permits transfers within the electronic cash ledger via the common portal (deemed refunds/deposits), and introduces a ten percent penalty for proven profiteering with waiver if the amount is deposited within thirty days; Rule 117 transitional filing deadlines are also extended.</description>
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