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    <description>Administrative clarifications under GST extend the filing period for revocation of cancellation of registration for cases cancelled under specified clauses, making the extended date applicable regardless of pending or rejected applications or appeals; officers and appellate authorities must treat such cases in light of the extension and taxpayers may file fresh revocation applications where appeals were finally decided. Ministry guidance limits past reimbursement of GST on annuity payments and confirms contractor liability for GST and TDS on annuity and interest for projects bid exclusive of GST.</description>
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