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    <title>IRN if required for GTA registered person charging 12% GST</title>
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    <description>Goods transport agencies are exempt from the e invoicing (IRN) requirement under the e invoicing rules; this exemption applies irrespective of whether the GTA charges GST on a forward charge basis, and is supported by applicable notifications and administrative circulars, permitting GTA suppliers to issue non IRN invoices while recipients may claim input tax credit consistent with GST law.</description>
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      <description>Goods transport agencies are exempt from the e invoicing (IRN) requirement under the e invoicing rules; this exemption applies irrespective of whether the GTA charges GST on a forward charge basis, and is supported by applicable notifications and administrative circulars, permitting GTA suppliers to issue non IRN invoices while recipients may claim input tax credit consistent with GST law.</description>
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