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    <description>Tamil Nadu GST administration inserts section 74A into the demands and recovery framework for determination of unpaid, short-paid or erroneously refunded tax and wrongly availed or utilised input tax credit relating to financial year 2024-25 onwards. Deputy State Tax Officers may undertake assessment, demand and adjudication under section 74A for taxpayers whose State turnover in the preceding or current financial year does not exceed the prescribed threshold.</description>
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