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    <title>Registration of Compounding Dealers</title>
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    <description>Registration under the GST compounding scheme allows eligible dealers to elect payment at a specified compounding rate and remain outside the input credit chain; the GST Common Portal flags compounding dealers on registration and removes the flag when turnover exceeds the ceiling or upon prescribed amendment, with the dealer retaining the same registration number without fresh registration.</description>
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      <description>Registration under the GST compounding scheme allows eligible dealers to elect payment at a specified compounding rate and remain outside the input credit chain; the GST Common Portal flags compounding dealers on registration and removes the flag when turnover exceeds the ceiling or upon prescribed amendment, with the dealer retaining the same registration number without fresh registration.</description>
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