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    <title>RECENT DEVELOPMENTS IN GOODS AND SERVICES TAX</title>
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    <description>GST portal functionality permits appeals in Form GST APL-01 against demand orders reflecting NIL or zero demand where the disputed amount was paid before the order was issued. Removal of portal validation restrictions enables taxpayers to pursue their statutory appellate remedy despite the absence of an outstanding quantified demand in the order. For GST registration or amendment in Rajasthan, rent or lease agreements for a principal or additional place of business must be registered with the Sub-Registrar; an unregistered agreement is insufficient.</description>
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