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CAST Rules CHAPTER VIII RETURNS 83A. Examination of Goods and Services Tax Practitioners. (1) Every person referred to in clause (b) of subrule (1) of rule 83 and who is enrolled as a goods and services
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Central Goods and Services Tax (CGST) is one of the taxes under GST in India.
Businesses registered under GST are required to file central goods and services.
Central goods and services can be filled out online through the GST portal.
The purpose of central goods and services is to simplify the tax system and remove cascading of taxes.
Details of supplies made, taxes paid, and input tax credit claimed must be reported on central goods and services.
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