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    <description>Notifications revise GST tariff entries and rates, prescribe compensation cess changes, expand e invoice coverage by turnover threshold, designate Account Aggregators for GST data sharing, and exempt certain e commerce suppliers from registration subject to portal enrolment. CBIC has fixed staged effective dates for Finance Act, 2023 provisions, prescribed a special manual appeal procedure for transitional credit orders with form and time computation rules, and required additional records and monthly statements for manufacturers of specified goods. Clarifications on reverse charge, composite supply and export IGST refund exclusions were also issued.</description>
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