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    <description>The government activated the National Appellate Advance Ruling Authority, amended CGST rules to revise form formats and extend transitional filing deadlines, and expanded audit activity. Enforcement measures instruct zonal officers and nodal cells to identify and block Input Tax Credit (ITC) claimed on fake or unsupported invoices under rule 86A, with cross-zone coordination and increased use of data-sharing and analytics to detect evasion and recover unmatched credits.</description>
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