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....o to rule 46 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Government, on the recommendations of the Council, and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 72/2019 - Central Tax, dated the 13th December, 2019, published in the Gazette of India, Extraordinary, Part II, Sec....