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    <description>Temporary GST relief measures provide reduced interest rates and late-fee waivers for specified return periods, extend due dates for multiple returns and compliance actions, and adapt Rule 36(4) cumulative ITC adjustments for consecutive months. Imports of certain COVID-19 relief supplies donated from abroad are exempted from IGST when distributed free of cost by authorised public or relief entities, with the exemption applying to consignments pending customs clearance as of the exemption date. Administrative reorganisations and portal enhancements accompany these measures.</description>
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