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    <description>Administrative and enforcement changes under GST include extension of the National Anti profiteering Authority&#039;s tenure to five years and amendments to Form GST DRC 03 broadening grounds for notices and intimations (including scrutiny, intimation via FORM GST DRC 01A and specific mismatch categories) and adjusting response timelines. Concurrent portal and GSTN enhancements add registration and suspension features, extend EVC to companies, modify refund undertakings to allow ledger re credits, enable appeals for interest on delayed refunds, and improve rectification and instalment payment workflows, thereby affecting taxpayer compliance and remedial options.</description>
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