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    <title>Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws</title>
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    <description>Provides uniform clarifications on GST compliance during COVID 19: extends the special registration window for insolvency professionals; exempts corporate debtors who timely filed pre appointment returns from fresh registration; permits change of IRP/RP via amendment to registration by updating the authorized signatory (with jurisdictional officer assistance where credentials are unavailable); and extends compliance deadlines for merchant exporter export windows and filing of FORM GST ITC 04 when original deadlines fall within the COVID affected period.</description>
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      <description>Provides uniform clarifications on GST compliance during COVID 19: extends the special registration window for insolvency professionals; exempts corporate debtors who timely filed pre appointment returns from fresh registration; permits change of IRP/RP via amendment to registration by updating the authorized signatory (with jurisdictional officer assistance where credentials are unavailable); and extends compliance deadlines for merchant exporter export windows and filing of FORM GST ITC 04 when original deadlines fall within the COVID affected period.</description>
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