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<h1>GST compliance clarified: registration, invoicing, filing, and retail reporting obligations simplified for businesses under new regime.</h1> Clarifications correct seven GST misconceptions: invoices can be manual; internet is needed primarily for monthly electronic filing; provisional identifier functions as the operative GSTIN; continuing exempt trades may operate and must register within thirty days; there is one consolidated monthly return with three parts (only the first filed by dealers, others auto populated); retail B2C suppliers file summary sales only; the visible higher rate reflects subsumed earlier taxes.