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    <description>Recommendations direct an incremental IT-led GST transition: first link outward supplies in FORM GSTR-1 to liability in FORM GSTR-3B, then link input tax credit in FORM GSTR-3B to FORM GSTR-2A; implement Aadhaar authentication and spike rules to prevent evasion; augment IT capacity through hardware procurement and deploy sixty additional staff on time-and-materials terms, with continued technical oversight from the vendor representative and an expedited implementation timetable.</description>
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