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    <title>Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016</title>
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    <description>GST statutory dues for taxpayers whose proceedings under the Insolvency and Bankruptcy Code, 2016, have been finalised are governed by the central clarification as applied within Chhattisgarh. Exercising powers under the Chhattisgarh Goods and Services Tax Act, 2017, state GST administration applies that clarification, with necessary modifications, as though it were issued under the state enactment to ensure uniformity in proceedings.</description>
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