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    <description>A centralized GST e-appeal portal (GSTAT User Manual Version 2.6) provides step by step procedures for registration, role selection, document uploads, filing appeals and applications, re filing defective submissions, filing cross objections, and accessing case information to create a paperless, transparent process for litigants, representatives and revenue officers; GSTN has also advised that Table 12B in GSTR 1 is not mandatory and recommends a single dummy entry in Table 12A for taxpayers with no B2B supplies to prevent system errors pending a software upgrade.</description>
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