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    <description>June 2020 measures introduce Rule 67A enabling OTP verified SMS filing for nil FORM GSTR 3B returns; extend the transition period for persons from the merged Union territory; extend time limits for issuance of orders on refund rejection notices arising during the pandemic; deem validity of certain e way bills extended to a later notified date; restrict refund of accumulated input tax credit to invoices uploaded by suppliers and appearing in FORM GSTR 2A while preserving prior treatment for imports, ISD and reverse charge inward supplies; and clarify GST treatment of director remuneration, taxing non employee directors and treating declared salaries as non taxable employment receipts.</description>
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