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    <title>Jharkhand Goods and Services Tax (Fourth Amendment) Rules, 2023.</title>
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    <description>Related-person supply of corporate guarantee services to a banking company or financial institution is valued at one per cent of the guarantee amount or the higher actual consideration. The amendments also replace an order with an intimation in the specified procedure, limit the continuing effect of orders under rule 159 and FORM GST DRC-22, add One Person Company registration, revise cancellation procedures for tax deductors and collectors, and update tax collected at source reporting and practitioner enrolment forms.</description>
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