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    <description>The draft letter uses the GST law mechanism allowing a registered person to inform the tax officer in writing after voluntarily paying short levied or unpaid GST, reversing wrongly availed input tax credit and discharging interest, thereby requesting that no show cause notice be issued and no penalty imposed on the basis that the discrepancies were not intentional; it also confirms the payment is voluntary and waives any future refund claims or appeals in respect of the paid amounts.</description>
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