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    <title>Madhya Pradesh Goods and Services Tax (Amendment) Act, 2023.</title>
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    <description>The Act institutes three year time bars for furnishing outward supply details, returns, annual returns and operator statements, while allowing government notifications to permit exceptions; it empowers the Government to specify registration exemptions on Council recommendation; revises assessment timelines and late filing with an additional late fee and continuing interest or late fee liabilities; streamlines the appellate tribunal structure under the Central Act; imposes penalties on electronic commerce operators for facilitating supplies by unregistered or ineligible persons or for incorrect statement details; and provides for consent based sharing of taxpayer information via the common portal with prescribed safeguards.</description>
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