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    <description>A cluster of CBIC notifications issued on 15.10.2020 reconfigure GST procedural obligations: staggered GSTR 1 and GSTR 3B filing schedules for October 2020-March 2021 based on turnover and state categories; optional filing of annual returns under section 44(1) for eligible low turnover taxpayers for specified years; phased HSN code invoicing requirements by turnover; and amendments to CGST Rules and GST forms affecting invoices, audit thresholds, e way bill reporting and return furnishing.</description>
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