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    <description>CBIC clarified that scrutiny of returns, issuance of summons, searches, enquiries, investigations and consequential arrests under GST are not affected by the Supreme Court&#039;s limitation order. CBIC notified effective date 01.08.2021 for Finance Act, 2021 amendments, updating annual return requirements and exempting certain taxpayers while permitting self-certification of Form GSTR-9C.</description>
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