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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>Statutory GST dues of taxpayers whose insolvency proceedings have been finalised are to be treated under the Goa GST Act in accordance with the corresponding central GST clarification, applied mutatis mutandis. The guidance is clarificatory and seeks uniform treatment, with implementation difficulties referable to the Commissioner of State Taxes.</description>
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