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    <description>A Standard Operating Procedure requires mandatory physical verification for applicants with failed or non opted Aadhaar authentication before grant of registration, subjects deemed registrations to compulsory post registration verification and potential cancellation under rule 22, and permits interim notices based on risk parameters such as discrepancies between GSTR 1 and GSTR 3B filings; separately, an online Form EWB 05 process has been enabled for taxpayers to seek unblocking of E way bill generation, with orders issued by the tax officer and conditions for restoration tied to return filing.</description>
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