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    <title>GST Circular: ECOs Must Pay GST Liability Under Section 9(5) in Cash</title>
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    <description>CBIC Circular No. 240/34/2024 GST requires e commerce operators paying tax under Section 9(5) to discharge the entire GST liability for those supplies exclusively from the electronic cash ledger, prohibits use of Input Tax Credit (ITC) for such liabilities, but allows ITC for GST on supplies made directly by the ECO.</description>
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