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    <title>Registration - Service recepient</title>
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    <description>There is no statutory requirement to obtain a fresh registration solely because an entity becomes a recipient of taxable services supplied from outside India; existing registration under the relevant service category continues to operate. However, if any particulars furnished at original registration have changed, including the registrant category recorded on Form ST 1, the registrant must intimate the department and amend the registration, for which filing an amended ST 1 with a covering letter stating the actual status is advised.</description>
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