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    <description>Operational GST changes include GSTN advisories introducing bank account validation with specific failure and remark statuses requiring corrective KYC or alternate accounts, and a portal facility to verify offline communications via Document Reference Number (RFN). Maharashtra issued an internal circular implementing a special amnesty procedure for revocation of cancelled GST registrations limited to certain cancellations and covering unfiled, pending, rejected or appealed revocation applications, subject to filing of all due returns and payment of tax, interest, penalty and late fees before revocation is effected.</description>
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