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    <description>Mandatory virtual hearings are required for departmental adjudicating and appellate authorities across indirect tax statutes, with physical hearings allowed only upon specific request and written recording of reasons. GSTN has implemented an Invoice Management System, introduced Form DRC 03A to link payments with demand orders, advised on GSTR 3A and GSTR form availability timelines, and issued a waiver process for interest and penalties subject to procedural rule and timely payment to obtain benefits.</description>
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