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    <title>GST: 10 POINT SERIES ON REGISTRATION</title>
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    <description>Registration under GST creates a distinct legal identity and compliance obligations. Persons compulsorily liable must apply in each State where they are liable, and may obtain separate registrations for different business verticals. Existing registrants under an undefined earlier law need not re register. Applicants receive a 15 digit GSTIN. Failure to register attracts penalties and allows the proper officer to register the person; registration is to be granted or rejected within prescribed periods, with deemed registration if no deficiency is communicated. Casual and non resident taxable persons follow a separate short term registration procedure.</description>
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