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    <title>Recommendations of 53rd GST Council Meeting held on 22-06-2024</title>
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    <description>Recommendation to waive interest and penalties for demand notices under Section 73 for specified early GST years if full tax is paid by the notified date, to deem the time limit for availing input tax credit for initial GST years to a retrospective cut-off for GSTR-3B filings, and to insert statutory provisions enabling conditional waiver and retrospective clarification of timelines for credit and revocation-related filings.</description>
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      <description>Recommendation to waive interest and penalties for demand notices under Section 73 for specified early GST years if full tax is paid by the notified date, to deem the time limit for availing input tax credit for initial GST years to a retrospective cut-off for GSTR-3B filings, and to insert statutory provisions enabling conditional waiver and retrospective clarification of timelines for credit and revocation-related filings.</description>
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