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    <description>A return filing reform requires timely filing of FORM GSTR-1 to enable viewing of available input tax credit and auto-population of FORM GSTR-3B from GSTR-1 data; measures include revised due dates for quarterly GSTR-1 filers, staged auto-population of liability and ITC via FORM GSTR-2B, mandatory filing sequence with GSTR-1 preceding GSTR-3B, and extension of the GSTR-1/3B system as the default until law is amended.</description>
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