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    <title>Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation</title>
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    <description>Section 75(2) of the Central Goods and Services Tax Act, 2017, and its effect on limitation, is to be applied under the Chhattisgarh Goods and Services Tax Act consistently with the central clarification issued on that subject. The clarification is extended to State GST administration with modifications necessary for application under State law, to ensure uniformity in applying section 75(2) and addressing limitation consequences.</description>
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      <description>Section 75(2) of the Central Goods and Services Tax Act, 2017, and its effect on limitation, is to be applied under the Chhattisgarh Goods and Services Tax Act consistently with the central clarification issued on that subject. The clarification is extended to State GST administration with modifications necessary for application under State law, to ensure uniformity in applying section 75(2) and addressing limitation consequences.</description>
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