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    <title>NOTIFICATIONS ISSUED ON 05.07.2022 UNDER CENTRAL GOODS AND SERVICES TAX ACT, 2017</title>
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    <description>Notifications dated 05.07.2022 bring into force Finance Act amendments and amend GST rules to permit transfer of amounts within the electronic cash ledger on the common portal, replace the interest provision for wrongly availed and utilized input tax credit with an interest rate to be notified and a prescribed calculation method, extend and exclude specified limitation periods affected by the pandemic, exempt certain small registered persons from filing an annual return for a specified year, permit new electronic payment modes, revise refund documentation and processing (including special requirements for exported electricity), and update multiple GST forms.</description>
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