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    <description>Registration under GST is administered via the GST Common Portal with backend integration to Centre and State IT systems. New applicants file a complete online application, triggering e-mail/SMS confirmation to the authorised signatory; on confirmation an Acknowledgement Number is issued and, upon approval, a GSTIN plus login credentials are provided. The form records authorised representative contact details which the taxpayer must maintain, and online PAN verification of the business and specified associated persons is mandatory prior to submission.</description>
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