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    <title>Chamundeshwari Electricity Supply Corp must file GSTR-9 and GSTR-9C; not a &quot;Governmental Authority&quot; u/s 44.</title>
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    <description>Governmental Authority or Local Authority? - Government of Karnataka holds 99.99% of equity in the Corporation - Chamundeshwari Electricity Supply Corporation Limited cannot be considered either as “Governmental Authority” or “Local Authority”. - The Applicant is not exempted from filing of Annual Return in Form GSTR-9 and Form GSTR-9C under the Second Proviso to Section 44 of the CGST and KGST Act. - AAR</description>
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      <description>Governmental Authority or Local Authority? - Government of Karnataka holds 99.99% of equity in the Corporation - Chamundeshwari Electricity Supply Corporation Limited cannot be considered either as “Governmental Authority” or “Local Authority”. - The Applicant is not exempted from filing of Annual Return in Form GSTR-9 and Form GSTR-9C under the Second Proviso to Section 44 of the CGST and KGST Act. - AAR</description>
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