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    <description>Notifications dated 17.09.2025 implement Council recommendations by amending CGST Rules 2017 and specified forms, designating categories ineligible for provisional refunds under section 54(6), exempting certain small taxpayers from annual return filing, bringing specified Finance Act, 2025 provisions for anti profiteering into force, revising GST rates and compensation cess across multiple schedules and goods/services, and prescribing GST Appellate Tribunal jurisdictional allocations and consolidated appeal filing timelines.</description>
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