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    <description>The GSTN has implemented portal upgrades restoring historic returns, fixing registration and amendment defects, improving composition scheme filings (CMP 02/CMP 04), disabling erroneous deemed approvals, and providing an offline GSTR 4 JSON tool. Concurrently, returns are being enhanced with auto population and an inbuilt invoice matching mechanism for determining input tax credit, and smaller taxpayers are being considered for quarterly summary GSTR 3B filings to simplify compliance.</description>
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