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    <description>GST compliance obligations were eased via conditional extensions, interest concessions and fee waivers for key filings, with staggered revised due dates and statewise phasing by turnover category. Large taxpayers received a transitional zero-interest period followed by a reduced interest rate for limited days if returns were filed within relief windows; standard interest applied thereafter. Procedural relaxations included cumulative ITC calculation for specified months in lieu of periodic matching, extended timelines for ITC-04 and annual reconciliation filings, EVC and SMS options for filing, activation of PMT-09 for ledger transfers, and extended e-way bill validity and refund/TDS timelines with specified non-liability for interest.</description>
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