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    <description>Delhi GST provisions revise composition-scheme references, registration cancellation and revocation, tax invoice treatment, and tax deduction at source certificates. Penalty and offence provisions extend liability to persons who cause specified transactions or retain their benefits, including fraudulent input tax credit claims. Transitional input tax credit claims are expressly subject to prescribed time limits and procedures with retrospective effect. Time limits may be extended for force majeure, and specified retrospective Schedule II and special state tax treatments are introduced without refund of tax already collected.</description>
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