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    <description>GST compliance under the consolidated indirect tax regime requires registered persons to obtain registration across defined categories, file periodic returns (notably monthly GSTR 3B and transactional GSTR 1) and generate e way bills for transported goods. Tax collections are reported by CGST, SGST, IGST and Cess, with IGST receipts apportioned to States and Union Territories through monthly settlements. Portal metrics record filing timeliness, e way bill generation modes and transport mode distributions, which together reflect operational compliance and revenue settlement mechanisms.</description>
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