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    <description>The amendments update West Bengal GST rules by revising Input Service Distributor credit distribution, inserting a time limit for tax invoices in reverse charge cases, and extending multiple recovery and demand provisions to proceedings under section 74A. They also modify refund and appeal-related rules and forms, reduce pre-deposit limits in appeal forms, and prescribe a new electronic procedure under section 128A for waiver of interest or penalty, or both, through FORM GST SPL-01 to SPL-08.</description>
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