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  <lastmod>2018-10-15T19:16:52Z</lastmod>
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<url>
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  <lastmod>2016-09-23T12:11:31Z</lastmod>
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  <lastmod>2016-09-23T12:12:17Z</lastmod>
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<url>
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<url>
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<url>
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<url>
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<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/211838209-What-is-the-taxable-event-under-GST</loc>
  <lastmod>2016-09-24T04:25:04Z</lastmod>
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<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/211838229-What-is-the-meaning-of-Supply</loc>
  <lastmod>2016-09-24T04:28:12Z</lastmod>
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<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/211838249-What-is-a-taxable-supply</loc>
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<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/211838289-Is-possession-of-a-Permanent-Account-Number-PAN-mandatory-for-obtaining-a-Registration</loc>
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  <loc>https://help.gstplus.com/hc/en-us/articles/211838309-What-is-time-of-supply</loc>
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  <loc>https://help.gstplus.com/hc/en-us/articles/211838349-Are-self-supplies-taxable-under-GST</loc>
  <lastmod>2017-06-17T07:20:51Z</lastmod>
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<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/211838369-What-is-time-of-supply-of-continuous-supply-of-goods</loc>
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  <loc>https://help.gstplus.com/hc/en-us/articles/211838389-Where-it-is-not-possible-to-determine-the-time-of-supply-in-terms-of-sub-section-2-3-5-or-6-of-Section-12-or-that-of-Section-13-of-MGL-how-will-time-of-supply-be-determined</loc>
  <lastmod>2016-09-24T04:53:20Z</lastmod>
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  <loc>https://help.gstplus.com/hc/en-us/articles/211838489-What-does-date-of-receipt-of-payment-mean</loc>
  <lastmod>2016-09-24T05:05:49Z</lastmod>
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  <loc>https://help.gstplus.com/hc/en-us/articles/211838509-Suppose-invoice-is-not-issued-and-date-of-payment-or-date-of-completion-of-provision-of-service-are-also-not-ascertainable-what-will-be-the-time-of-supply</loc>
  <lastmod>2016-09-24T05:07:03Z</lastmod>
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<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/211838529-Whether-the-proper-Officer-can-reject-an-Application-for-Registration</loc>
  <lastmod>2016-09-24T05:10:37Z</lastmod>
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<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/211838549-What-is-time-of-supply-of-service-in-case-of-tax-payable-under-reverse-charge</loc>
  <lastmod>2016-09-24T05:11:22Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/211838569-An-individual-buys-a-car-for-personal-use-and-after-a-year-sells-it-to-a-car-dealer-Will-the-transaction-be-a-supply-in-terms-of-MGL-Give-reasons-for-the-answer</loc>
  <lastmod>2016-09-24T05:16:40Z</lastmod>
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<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/211838589-What-will-be-the-time-of-supply-in-continuous-supply-of-services</loc>
  <lastmod>2016-09-24T05:26:45Z</lastmod>
</url>
<url>
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  <lastmod>2016-09-24T05:19:00Z</lastmod>
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<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/211838629-Whether-provision-of-service-or-goods-by-a-club-or-association-or-society-to-its-members-will-be-treated-as-supply-or-not</loc>
  <lastmod>2016-09-24T05:19:33Z</lastmod>
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<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/211838649-What-are-inter-state-supplies-and-intra-state-supplies</loc>
  <lastmod>2016-09-24T05:21:00Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/211838669-Is-it-necessary-for-the-UN-bodies-to-get-registration-under-MGL</loc>
  <lastmod>2016-09-24T05:21:44Z</lastmod>
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<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/211838769-Whether-transfer-of-right-to-use-goods-will-be-treated-as-supply-of-goods-or-supply-of-service-Why</loc>
  <lastmod>2016-09-24T05:23:30Z</lastmod>
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<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/211838789-Whether-pre-supply-discounts-allowed-before-or-at-the-time-of-supply-are-includible-in-the-transaction-value</loc>
  <lastmod>2016-09-24T05:23:23Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/211838809-When-are-Valuation-Rules-applicable</loc>
  <lastmod>2016-09-24T05:24:36Z</lastmod>
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<url>
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  <lastmod>2019-03-03T07:48:17Z</lastmod>
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<url>
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  <lastmod>2016-09-24T05:27:29Z</lastmod>
</url>
<url>
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  <lastmod>2016-09-24T05:31:13Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/211838889-Is-there-any-Advance-tax-to-be-paid-by-a-Casual-Taxable-Person-and-Non-resident-Taxable-Person-at-the-time-of-obtaining-registration-under-this-Special-Category</loc>
  <lastmod>2016-09-24T05:31:37Z</lastmod>
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<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/211838909-What-is-e-commerce</loc>
  <lastmod>2016-09-24T05:35:25Z</lastmod>
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<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/211838929-Whether-cancellation-of-Registration-under-CGST-Act-means-cancellation-under-SGST-Act-also</loc>
  <lastmod>2016-09-24T05:35:48Z</lastmod>
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<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/211838949-What-happens-when-the-registration-is-obtained-by-means-of-wilful-mis-statement-fraud-or-suppression-of-facts</loc>
  <lastmod>2020-04-01T10:32:30Z</lastmod>
</url>
<url>
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<url>
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  <lastmod>2016-09-24T05:42:17Z</lastmod>
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<url>
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</url>
<url>
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  <lastmod>2016-09-24T05:47:08Z</lastmod>
</url>
<url>
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  <lastmod>2016-09-24T05:50:09Z</lastmod>
</url>
<url>
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  <lastmod>2016-09-24T05:53:24Z</lastmod>
</url>
<url>
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  <lastmod>2023-03-19T12:51:54Z</lastmod>
</url>
<url>
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  <lastmod>2016-09-24T05:55:31Z</lastmod>
</url>
<url>
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  <lastmod>2016-09-24T05:57:13Z</lastmod>
</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/211839249-What-are-E-Ledgers</loc>
  <lastmod>2016-09-24T06:22:22Z</lastmod>
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<url>
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<url>
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</url>
<url>
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<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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  <lastmod>2016-09-24T07:07:24Z</lastmod>
</url>
<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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</url>
<url>
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  <lastmod>2016-09-24T12:01:59Z</lastmod>
</url>
<url>
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  <lastmod>2016-09-24T07:42:34Z</lastmod>
</url>
<url>
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<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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  <lastmod>2016-09-24T07:45:26Z</lastmod>
</url>
<url>
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  <lastmod>2016-09-24T07:49:04Z</lastmod>
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<url>
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</url>
<url>
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  <lastmod>2016-09-24T08:00:00Z</lastmod>
</url>
<url>
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  <lastmod>2016-09-24T08:01:06Z</lastmod>
</url>
<url>
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  <lastmod>2016-09-24T08:04:36Z</lastmod>
</url>
<url>
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  <lastmod>2016-09-24T08:11:08Z</lastmod>
</url>
<url>
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</url>
<url>
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<url>
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<url>
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  <lastmod>2016-09-24T08:55:03Z</lastmod>
</url>
<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/211841849-What-are-the-circumstances-in-which-order-of-Settlement-Commission-can-be-revoked</loc>
  <lastmod>2016-09-24T09:56:56Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/211841869-Who-cannot-use-Settlement-Commission</loc>
  <lastmod>2016-09-24T09:59:19Z</lastmod>
</url>
<url>
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  <lastmod>2016-09-24T10:00:09Z</lastmod>
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<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/211841909-What-are-the-powers-of-Settlement-Commission</loc>
  <lastmod>2016-09-24T10:00:37Z</lastmod>
</url>
<url>
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  <lastmod>2016-09-24T10:04:53Z</lastmod>
</url>
<url>
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  <lastmod>2016-09-24T10:05:00Z</lastmod>
</url>
<url>
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  <lastmod>2016-09-24T10:12:35Z</lastmod>
</url>
<url>
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  <lastmod>2016-09-24T10:13:27Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/211842009-Who-can-order-for-Search-and-Seizure-under-the-provisions-of-MGL</loc>
  <lastmod>2016-09-24T10:21:28Z</lastmod>
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<url>
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  <lastmod>2016-09-24T10:21:59Z</lastmod>
</url>
<url>
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</url>
<url>
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<url>
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</url>
<url>
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<url>
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<url>
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<url>
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<url>
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  <lastmod>2016-09-24T10:42:33Z</lastmod>
</url>
<url>
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  <lastmod>2016-09-24T10:45:52Z</lastmod>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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</url>
<url>
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  <lastmod>2016-09-24T10:57:47Z</lastmod>
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<url>
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  <lastmod>2016-09-24T10:59:53Z</lastmod>
</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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  <lastmod>2023-07-14T15:24:22Z</lastmod>
</url>
<url>
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  <lastmod>2016-09-24T11:20:55Z</lastmod>
</url>
<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/211860189-43B-Definitions</loc>
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<url>
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<url>
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<url>
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<url>
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  <loc>https://help.gstplus.com/hc/en-us/articles/211865949-139-Publication-of-rules-and-notifications-and-laying-of-rules-before-Parliament-State-Legislature</loc>
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</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/211866029-150-Inputs-removed-for-job-work-and-returned-on-or-after-the-appointed-day</loc>
  <lastmod>2016-09-26T12:36:31Z</lastmod>
</url>
<url>
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</url>
<url>
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</url>
<url>
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  <lastmod>2016-09-28T08:35:39Z</lastmod>
</url>
<url>
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  <lastmod>2018-09-02T12:50:27Z</lastmod>
</url>
<url>
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<url>
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</url>
<url>
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</url>
<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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</url>
<url>
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</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212447845-Is-reference-to-Valuation-Rules-required-in-all-cases</loc>
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<url>
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<url>
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</url>
<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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  <lastmod>2016-09-24T06:39:09Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212448905-What-will-be-the-time-of-response-by-the-applicant-if-any-query-is-raised-in-the-online-application</loc>
  <lastmod>2016-09-24T06:42:29Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212448925-What-is-the-process-of-refusal-of-registration</loc>
  <lastmod>2016-09-24T06:43:33Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212448945-Will-there-be-any-communication-related-to-the-application-disposal</loc>
  <lastmod>2016-09-24T06:44:18Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212448965-Where-goods-and-or-services-received-by-a-taxable-person-are-used-for-the-purpose-of-business-and-non-business-supplies-whether-the-input-tax-credit-is-available-to-the-registered-taxable-person</loc>
  <lastmod>2016-09-24T06:44:50Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212448985-What-would-be-input-tax-eligibility-in-cases-where-there-is-a-change-in-the-constitution-of-a-registered-taxable-person</loc>
  <lastmod>2016-09-24T06:46:14Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212449005-What-would-be-input-tax-eligibility-in-cases-where-taxable-person-paying-tax-under-section-7-opts-to-pay-tax-under-Compounding-Scheme-under-Section-8</loc>
  <lastmod>2016-09-24T06:49:55Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212449025-Mr-B-a-registered-taxable-person-was-paying-tax-under-composition-rate-up-to-30th-July-2017-However-w-e-f-31st-July-2017-Mr-B-becomes-liable-to-pay-tax-under-regular-scheme-Is-he-eligible-for-ITC</loc>
  <lastmod>2016-09-24T06:52:50Z</lastmod>
</url>
<url>
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  <lastmod>2016-09-24T07:01:03Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212449465-Which-of-the-following-is-included-for-computation-of-taxable-supplies-for-the-purpose-of-availing-credit</loc>
  <lastmod>2021-12-28T05:05:41Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212449485-Is-a-job-worker-required-to-take-registration</loc>
  <lastmod>2016-09-24T07:07:50Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212449505-Whether-the-goods-of-principal-directly-supplied-from-the-job-worker-s-premises-will-be-included-in-the-aggregate-turnover-of-the-jobworker</loc>
  <lastmod>2016-09-24T07:09:09Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212449525-Under-what-circumstances-can-the-principal-directly-supply-goods-from-the-premises-of-job-worker</loc>
  <lastmod>2016-09-24T07:12:29Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212449545-Who-will-get-the-ITC-where-goods-have-been-delivered-to-a-person-other-than-taxable-person-bill-to-ship-to-scenarios</loc>
  <lastmod>2016-09-24T07:13:53Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212449565-What-is-the-time-limit-for-taking-ITC</loc>
  <lastmod>2016-09-24T07:17:39Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212449585-Are-the-provisions-of-job-work-applicable-to-all-category-of-goods</loc>
  <lastmod>2016-09-24T07:20:56Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212449605-Who-needs-to-file-Return-in-GST-regime</loc>
  <lastmod>2016-09-24T07:28:35Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212449625-Who-is-the-person-responsible-to-make-assessment-of-taxes-payable-under-the-Act</loc>
  <lastmod>2016-09-24T07:29:13Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212449645-What-type-of-outward-supply-details-are-to-be-filed-in-the-return</loc>
  <lastmod>2016-09-24T07:30:06Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212449665-What-is-refund</loc>
  <lastmod>2016-09-24T07:32:36Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212449685-Whether-value-for-each-transaction-will-have-to-be-fed-What-if-no-consideration</loc>
  <lastmod>2016-09-24T07:39:17Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212449705-Example-of-tax-payable-on-return-of-inward-supply</loc>
  <lastmod>2016-09-24T07:34:21Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212449725-Can-a-recipient-feed-information-in-his-GSTR-2-which-has-been-missed-by-the-supplier</loc>
  <lastmod>2016-09-24T07:42:06Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212449745-Is-there-any-negative-list-on-which-ITC-is-not-permitted</loc>
  <lastmod>2016-09-24T07:41:43Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212449765-What-will-be-the-tax-impact-when-capital-goods-on-which-ITC-has-been-taken-are-supplied-by-taxable-person</loc>
  <lastmod>2016-09-24T07:43:24Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212449785-Whether-purchases-made-by-Embassies-or-UN-be-taxed-or-exempted</loc>
  <lastmod>2016-09-24T07:43:55Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212449805-What-is-the-time-limit-for-taking-refund</loc>
  <lastmod>2016-09-24T07:45:06Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212449825-Whether-principle-of-unjust-enrichment-will-be-applicable-in-refund</loc>
  <lastmod>2016-09-24T07:47:44Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212449845-When-can-a-taxable-person-pay-tax-on-a-provisional-basis</loc>
  <lastmod>2016-09-24T07:53:11Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212449945-Is-there-any-minimum-threshold-for-refund</loc>
  <lastmod>2016-09-24T08:01:51Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212449965-How-will-the-refunds-arising-out-of-earlier-law-be-paid</loc>
  <lastmod>2016-09-24T08:02:57Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212449985-In-case-of-refund-under-exports-whether-BRC-is-necessary-for-granting-refund</loc>
  <lastmod>2016-09-24T08:07:19Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450005-Will-the-principle-of-unjust-enrichment-apply-to-exports-or-deemed-exports</loc>
  <lastmod>2016-09-24T08:08:39Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450025-Today-under-VAT-CST-merchant-exporters-can-purchase-goods-without-payment-of-tax-on-furnishing-of-a-declaration-form-Will-this-system-be-there-in-GST</loc>
  <lastmod>2016-09-24T08:12:36Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450065-Presently-under-Central-law-exporters-are-allowed-to-obtain-duty-paid-inputs-avail-ITC-on-it-and-export-goods-upon-payment-of-duty-after-utilizing-the-ITC-and-thereafter-claim-refund-of-the-duty-paid-on-exports-Will-this-system-continue-in-GST</loc>
  <lastmod>2016-09-24T08:14:23Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450085-Do-tax-payers-under-the-composition-scheme-also-need-to-file-GSTR-1-and-GSTR-2</loc>
  <lastmod>2016-09-24T08:43:49Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450125-How-can-taxpayers-file-their-returns</loc>
  <lastmod>2016-09-24T08:59:53Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450145-What-all-should-a-diligent-taxpayer-ensure-for-a-hassle-free-compliance-under-GST</loc>
  <lastmod>2016-09-24T09:01:06Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450165-Is-it-compulsory-for-taxpayer-to-file-return-by-himself</loc>
  <lastmod>2016-09-24T09:01:40Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450185-What-is-the-consequence-of-not-filing-the-return-within-the-prescribed-date</loc>
  <lastmod>2016-09-24T09:02:23Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450225-If-notice-is-issued-under-Section-51A-and-thereafter-the-noticee-makes-payment-is-there-any-need-to-adjudicate-the-case</loc>
  <lastmod>2016-09-24T09:11:00Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450245-Is-there-any-time-limit-to-issue-SCN-or-adjudicate-the-case-u-s-51A-B</loc>
  <lastmod>2016-09-24T09:21:14Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450265-Can-the-person-chargeable-with-tax-pay-the-amount-of-demand-along-with-interest-before-issue-of-notice-under-section-51B</loc>
  <lastmod>2016-09-24T09:22:08Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450285-If-notice-is-issued-under-Section-51B-and-thereafter-the-noticee-makes-payment-is-there-any-need-to-adjudicate-the-case</loc>
  <lastmod>2016-09-24T09:23:19Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450305-In-case-a-notice-is-adjudicated-under-Section-51B-and-order-issued-confirming-tax-demand-and-penalty-does-the-noticee-have-any-option-to-pay-reduced-penalty</loc>
  <lastmod>2016-09-24T09:24:14Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450325-What-happens-if-a-person-collects-tax-from-another-person-but-does-not-deposit-the-same-with-Government</loc>
  <lastmod>2021-08-27T06:01:28Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450345-In-case-the-person-does-not-deposit-tax-collected-in-contravention-of-Section-52-what-is-the-proper-course-of-action-to-be-taken</loc>
  <lastmod>2016-09-24T09:26:20Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450365-When-Commissioner-of-CGST-feels-that-the-order-passed-is-not-legal-and-proper-whether-he-can-revise-the-order-himself</loc>
  <lastmod>2016-09-24T09:29:20Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450405-Can-the-proper-officer-allow-payment-of-tax-dues-in-installments</loc>
  <lastmod>2016-09-24T09:30:37Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450425-Whether-the-first-appellate-authority-has-any-powers-to-condone-the-delay-in-filing-appeal</loc>
  <lastmod>2016-09-24T09:32:38Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450445-What-happens-to-tax-dues-where-the-Company-taxable-person-goes-into-liquidation</loc>
  <lastmod>2016-09-24T09:33:34Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450465-What-is-the-liability-of-partners-of-a-partnership-firm-Taxable-person-to-pay-outstanding-tax</loc>
  <lastmod>2016-09-24T09:34:19Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450565-The-order-passed-by-First-Appellate-Authority-has-to-be-communicated-to-whom</loc>
  <lastmod>2016-09-24T09:40:07Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450585-What-are-the-basic-objective-of-Settlement-Commission</loc>
  <lastmod>2016-09-24T09:42:27Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450605-What-is-the-meaning-of-Advance-Ruling</loc>
  <lastmod>2016-09-24T09:43:35Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450625-What-is-meant-by-a-Case-under-the-provisions-of-Settlement-in-the-MGL</loc>
  <lastmod>2016-09-24T09:44:25Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450645-What-will-be-the-composition-of-members-which-will-consider-hear-settlement-application</loc>
  <lastmod>2016-09-24T09:45:35Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450665-Which-are-the-matters-enumerated-in-Section-97-for-which-advance-ruling-can-be-sought</loc>
  <lastmod>2016-09-24T09:47:13Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450685-What-should-be-the-contents-of-the-settlement-application</loc>
  <lastmod>2016-09-24T09:47:42Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450705-What-is-the-objective-of-having-a-mechanism-of-Advance-Ruling</loc>
  <lastmod>2016-09-24T09:50:23Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450725-Whether-in-an-appeal-the-FAA-can-pass-an-order-enhancing-the-quantum-ofduty-fine-penalty-reduce-the-amount-of-refund-ITC-from-the-one-passed-by-the-original-authority</loc>
  <lastmod>2016-09-24T10:48:04Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450745-To-whom-will-the-Advance-Ruling-be-applicable</loc>
  <lastmod>2016-09-24T09:53:30Z</lastmod>
</url>
<url>
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  <lastmod>2016-09-24T09:54:05Z</lastmod>
</url>
<url>
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  <lastmod>2016-09-24T09:55:42Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450805--only-for-SGST-law-What-is-the-meaning-of-serious-case</loc>
  <lastmod>2016-09-24T09:56:11Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450825-Under-what-circumstances-will-the-application-for-Advance-Ruling-be-compulsorily-rejected</loc>
  <lastmod>2016-09-24T09:58:36Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450845-What-is-the-latest-time-by-which-final-assessment-is-required-to-be-made</loc>
  <lastmod>2016-09-24T09:58:39Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450865-Where-the-tax-liability-as-per-the-final-assessment-is-higher-than-in-provisional-assessment-will-the-taxable-person-be-liable-to-pay-interest</loc>
  <lastmod>2016-09-24T10:00:17Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450885-Can-the-Commissioner-of-SGST-order-for-staying-of-operation-of-any-order-passed-by-his-subordinates-pending-such-revision</loc>
  <lastmod>2016-09-24T10:01:15Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450905-What-is-the-procedure-to-be-followed-by-AAR-once-the-application-is-admitted</loc>
  <lastmod>2016-09-24T10:01:31Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450925-What-happens-if-there-is-a-difference-of-opinion-amongst-members-of-AAR</loc>
  <lastmod>2016-09-24T10:02:34Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450945-Can-the-AAR-AAAR-order-for-rectification-of-mistakes-in-the-ruling</loc>
  <lastmod>2016-09-24T10:05:34Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450965-What-is-the-meaning-of-the-term-Search</loc>
  <lastmod>2016-09-24T10:06:19Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212450985-What-is-the-meaning-of-the-term-Inspection</loc>
  <lastmod>2016-09-24T10:06:45Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212451005-Who-can-order-for-carrying-out-Inspection-and-under-what-circumstances</loc>
  <lastmod>2016-09-24T10:18:29Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212451025-What-are-the-prescribed-offences-under-MGL</loc>
  <lastmod>2016-09-24T10:18:30Z</lastmod>
</url>
<url>
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  <lastmod>2016-09-24T10:19:31Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212451085-What-is-a-Search-Warrant-and-what-are-its-contents</loc>
  <lastmod>2016-09-24T10:24:49Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212451145-What-powers-can-be-exercised-by-an-officer-during-valid-search</loc>
  <lastmod>2023-06-02T06:28:52Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212451165-Whether-interest-becomes-payable-on-refund-of-pre-deposit-amount</loc>
  <lastmod>2016-09-24T10:28:06Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212451205-An-appeal-from-the-order-of-Tribunal-lies-to-which-forum</loc>
  <lastmod>2016-09-24T10:30:03Z</lastmod>
</url>
<url>
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  <lastmod>2016-09-24T10:34:00Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212451365-What-are-the-basic-requirements-to-be-observed-during-Search-operations</loc>
  <lastmod>2016-09-24T10:37:43Z</lastmod>
</url>
<url>
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</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212451405-When-is-search-said-to-be-illegal-Is-evidence-collected-in-the-course-of-an-illegal-search-admissible-in-trial-proceedings</loc>
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</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212462765-3-Meaning-and-scope-of-supply</loc>
  <lastmod>2016-09-29T11:48:08Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212463265-7-Levy-and-Collection-of-Central-State-Goods-and-Services-Tax</loc>
  <lastmod>2016-09-26T08:55:54Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212463305-4-Classes-of-officers-under-the-Central-Goods-and-Services-Tax-Act</loc>
  <lastmod>2016-09-26T07:29:42Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212463605-5-Appointment-of-officers-under-the-Central-Goods-and-Services-Tax-Act</loc>
  <lastmod>2016-09-26T07:13:01Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212463625-6-Powers-of-officers-under-the-Central-Goods-and-Services-Tax-Act</loc>
  <lastmod>2016-09-26T07:14:08Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212466025-16A-Taking-input-tax-credit-in-respect-of-inputs-sent-for-job-work</loc>
  <lastmod>2016-09-26T08:56:06Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212466085-9-Taxable-person</loc>
  <lastmod>2016-09-26T08:59:48Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212466285-17-Manner-of-distribution-of-credit-by-Input-Service-Distributor</loc>
  <lastmod>2016-09-26T09:05:54Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212466325-10-Power-to-grant-exemption-from-tax</loc>
  <lastmod>2016-09-26T09:06:27Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212466385-18-Manner-of-recovery-of-credit-distributed-in-excess</loc>
  <lastmod>2016-09-26T09:07:28Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212466405-11-Remission-of-tax-on-supplies-found-deficient-in-quantity</loc>
  <lastmod>2016-09-26T09:09:22Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212467085-26-Furnishing-details-of-inward-supplies</loc>
  <lastmod>2016-09-26T09:19:36Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212467245-19A-Special-provisions-relating-to-casual-taxable-person-and-non-resident-taxable-person</loc>
  <lastmod>2016-09-26T09:23:34Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212467385-20-Amendment-of-registration</loc>
  <lastmod>2016-09-26T09:26:30Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212467425-28-Claim-of-input-tax-credit-and-provisional-acceptance-thereof</loc>
  <lastmod>2016-09-26T09:27:22Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212467545-36-Interest-on-delayed-payment-of-tax</loc>
  <lastmod>2016-09-26T09:29:42Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212467645-29-Matching-reversal-and-reclaim-of-input-tax-credit</loc>
  <lastmod>2016-09-26T09:31:37Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212467785-21-Cancellation-of-registration</loc>
  <lastmod>2016-09-26T09:32:23Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212467805-41-Utilization-of-the-Fund</loc>
  <lastmod>2016-09-26T09:33:23Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212467985-22-Revocation-of-cancellation-of-registration</loc>
  <lastmod>2019-12-30T11:59:01Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212468025-29A-Matching-reversal-and-reclaim-of-reduction-in-output-tax-liability</loc>
  <lastmod>2016-09-26T09:34:52Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212468265-31-Final-return</loc>
  <lastmod>2016-09-26T09:37:31Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212468405-37A-Transfer-of-input-tax-credit</loc>
  <lastmod>2017-12-12T06:55:35Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212468785-49-Audit-by-tax-authorities</loc>
  <lastmod>2016-09-26T09:52:01Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212468825-44-Self-Assessment</loc>
  <lastmod>2016-09-26T09:52:24Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212468865-44A-Provisional-Assessment</loc>
  <lastmod>2016-09-26T09:54:00Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212468885-50-Special-audit</loc>
  <lastmod>2016-09-26T09:54:37Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212468985-45-Scrutiny-of-returns</loc>
  <lastmod>2016-09-26T09:55:14Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212469045-47-Assessment-of-unregistered-persons</loc>
  <lastmod>2016-09-26T09:58:19Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212469145-48-Summary-assessment-in-certain-special-cases</loc>
  <lastmod>2016-09-26T10:00:04Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212469165-62-Power-to-arrest</loc>
  <lastmod>2016-09-26T10:00:41Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212469365-64-Access-to-business-premises</loc>
  <lastmod>2016-09-26T10:03:52Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212469385-68-General-disciplines-related-to-penalty</loc>
  <lastmod>2016-09-26T10:04:11Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212469545-70-Confiscation-of-goods-and-levy-of-penalty</loc>
  <lastmod>2016-09-26T10:09:48Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212469565-75-Presumption-of-culpable-mental-state</loc>
  <lastmod>2016-09-26T10:10:13Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212469625-72-Confiscation-or-penalty-not-to-interfere-with-other-punishments</loc>
  <lastmod>2016-09-26T10:12:00Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212469785-77-Offences-by-Companies-and-certain-other-persons</loc>
  <lastmod>2016-09-26T10:14:21Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212469805-54-Recovery-of-tax</loc>
  <lastmod>2016-09-26T10:14:21Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212469905-79-Appeals-to-First-Appellate-Authority</loc>
  <lastmod>2016-09-26T10:19:56Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212469965-56-Transfer-of-property-to-be-void-in-certain-cases</loc>
  <lastmod>2016-09-26T10:22:11Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212470145-80-Left-Blank</loc>
  <lastmod>2016-09-26T10:29:20Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212470245-83-Orders-of-Appellate-Tribunal</loc>
  <lastmod>2016-09-26T10:36:08Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212470265-79-Appeals-to-First-Appellate-Authority</loc>
  <lastmod>2016-09-26T10:40:35Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212470565-95-Authority-for-Advance-Ruling</loc>
  <lastmod>2016-09-26T10:44:18Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212470605-96-Appellate-Authority-for-Advance-Ruling</loc>
  <lastmod>2016-09-26T10:45:04Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212470625-97-Application-for-advance-ruling</loc>
  <lastmod>2016-09-26T10:47:43Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212470765-99-Appeal-to-the-Appellate-Authority</loc>
  <lastmod>2016-09-26T10:51:21Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212470805-100-Orders-of-the-Appellate-Authority</loc>
  <lastmod>2016-09-26T10:53:04Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212471285-102-Applicability-of-advance-ruling</loc>
  <lastmod>2016-09-26T10:58:31Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212471325-103-Advance-ruling-to-be-void-in-certain-circumstances</loc>
  <lastmod>2016-09-26T10:59:54Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212471345-81-Constitution-of-the-National-Appellate-Tribunal</loc>
  <lastmod>2016-09-26T11:01:04Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212471365-104-Powers-of-the-Authority-and-Appellate-Authority</loc>
  <lastmod>2016-09-26T11:01:32Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212472045-107-Admissibility-of-micro-films-facsimile-copies-of-documents-and-computer-printouts-as-documents-and-as-evidence</loc>
  <lastmod>2016-09-26T11:27:34Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212472225-109-Liability-in-case-of-amalgamation-merger-of-companies</loc>
  <lastmod>2016-09-26T11:33:42Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212472425-113-Liability-of-Court-of-Wards-etc</loc>
  <lastmod>2016-09-26T11:38:18Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212472485-114-Special-provision-regarding-liability-to-pay-tax-in-certain-cases</loc>
  <lastmod>2016-09-26T11:41:22Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212472565-82-Appeals-to-the-Appellate-Tribunal</loc>
  <lastmod>2016-09-26T11:43:23Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212472805-84-Procedure-of-Appellate-Tribunal</loc>
  <lastmod>2020-02-22T14:22:30Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212472825-85-Interest-on-delayed-refund-of-pre-deposit</loc>
  <lastmod>2016-09-26T11:50:41Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212472845-118-Penalty-for-failure-to-furnish-information-return</loc>
  <lastmod>2016-09-26T11:51:43Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212472945-120-Disclosure-of-information-required-under-section-119</loc>
  <lastmod>2016-09-26T11:54:01Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212472985-122-Drawal-of-samples</loc>
  <lastmod>2016-09-26T11:55:16Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212473025-140-Repeal-and-saving</loc>
  <lastmod>2016-09-26T11:56:49Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212473045-87-Appeal-to-the-High-Court</loc>
  <lastmod>2016-09-26T11:57:29Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212473065-88-Appeal-to-the-Supreme-Court</loc>
  <lastmod>2016-09-26T11:58:09Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212473125-127-Publication-of-information-respecting-persons-in-certain-cases</loc>
  <lastmod>2016-09-26T11:59:33Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212473225-90-Sums-due-to-be-paid-notwithstanding-appeal-etc</loc>
  <lastmod>2016-09-26T12:02:56Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212473305-92-Appeal-not-to-be-filed-in-certain-cases</loc>
  <lastmod>2016-09-26T12:04:13Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212473445-141-General-provisions</loc>
  <lastmod>2016-09-26T12:09:54Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212473465-142-Migration-of-existing-taxpayers-to-GST</loc>
  <lastmod>2016-09-26T12:10:57Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212473785-143-Amount-of-CENVAT-credit-carried-forward-in-a-return-to-be-allowed-as-input-tax-credit</loc>
  <lastmod>2016-09-26T12:12:56Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212473985-145-Credit-of-eligible-duties-and-taxes-in-respect-of-inputs-held-in-stock-to-be-allowed-in-certain-situations</loc>
  <lastmod>2016-09-28T08:34:13Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212474005-129-Rectification-of-mistakes-or-errors-apparent-from-record</loc>
  <lastmod>2016-09-26T12:22:49Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212474165-132-Power-of-Central-or-State-Government-to-make-rules</loc>
  <lastmod>2016-09-28T08:25:45Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212474205-147-Amount-payable-in-the-event-of-a-taxable-person-switching-over-to-composition-scheme</loc>
  <lastmod>2016-09-26T12:29:25Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212474245-148-Exempted-goods-returned-to-the-place-of-business-on-or-after-the-appointed-day</loc>
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</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212474305-137-Rounding-off-of-tax-etc</loc>
  <lastmod>2016-09-26T12:31:29Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212474405-149-Duty-paid-goods-returned-to-the-place-of-business-on-or-after-the-appointed-day</loc>
  <lastmod>2016-09-26T12:32:48Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212474605-152-Finished-goods-removed-for-carrying-out-certain-processes-and-returned-on-or-after-the-appointed-day</loc>
  <lastmod>2016-09-26T12:44:16Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212474625-153-Issue-of-supplementary-invoices-debit-or-credit-notes-where-price-is-revised-in-pursuance-of-a-contract</loc>
  <lastmod>2016-09-26T12:46:19Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212474645-154-Pending-refund-claims-to-be-disposed-of-under-earlier-law</loc>
  <lastmod>2016-09-26T12:48:41Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212474765-157-Treatment-of-the-amount-recovered-or-refunded-in-pursuance-of-assessment-or-adjudication-proceedings</loc>
  <lastmod>2016-09-26T12:53:54Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212474945-158-Treatment-of-the-amount-recovered-or-refunded-pursuant-to-revision-of-returns</loc>
  <lastmod>2016-09-26T12:55:52Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212475105-161-Treatment-of-retention-payments</loc>
  <lastmod>2016-09-26T13:00:36Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212475145-162-Credit-distribution-of-service-tax-by-ISD</loc>
  <lastmod>2016-09-26T13:01:31Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212483285-Draft-rules-and-formats-for-discussion</loc>
  <lastmod>2016-09-29T07:36:10Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212514805-162B-Tax-paid-on-capital-goods-lying-with-agents-to-be-allowed-as-credit</loc>
  <lastmod>2016-09-28T08:58:26Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212571265-162C-Treatment-of-branch-transfers</loc>
  <lastmod>2016-10-01T11:26:46Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/212571705-162-E-Deduction-of-tax-source</loc>
  <lastmod>2016-10-01T11:30:15Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/115001696053-JSON-Error-on-GSTplus-Possible-Solutions</loc>
  <lastmod>2020-11-28T07:09:01Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/115001844654-How-to-enable-API-services-in-GST-login</loc>
  <lastmod>2024-08-24T00:20:12Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/115001866034-What-is-GSTR-2A</loc>
  <lastmod>2017-10-25T05:11:33Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/115002575014-Understanding-the-basics-of-GST</loc>
  <lastmod>2024-08-24T00:20:12Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/115002790353-Highlights-of-Changes-made-in-GST</loc>
  <lastmod>2017-10-17T06:48:29Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/115002790493-Explanation-on-Due-Dates-of-GST-Returns</loc>
  <lastmod>2018-12-28T05:51:31Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/115002980753-Types-of-Invoices-in-GST</loc>
  <lastmod>2024-08-24T04:09:54Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/115003112153-How-to-file-GSTR-2-on-government-portal</loc>
  <lastmod>2017-10-28T12:32:46Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/115003128354-Save-GSTR-2-offline-method-and-file-return</loc>
  <lastmod>2024-08-23T23:20:02Z</lastmod>
</url>
<url>
  <loc>https://help.gstplus.com/hc/en-us/articles/115003463985-ARN-number-and-GST-Provisional-ID-Acknowledgment</loc>
  <lastmod>2024-08-24T03:28:05Z</lastmod>
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