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Clarifying The Issues Regarding Implementation Of Provisions Of Sub-section (5) And Sub-section (6) In Section 16 Of CGST Act, 2017

F. No. CBIC-20001/6/2024-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing****New Delhi, dated the 15th October,2024To,The &n