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    <title>GST : 10 POINT SERIES ON COMPULSORY REGISTRATION</title>
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    <description>Compulsory registration under GST is required where a supplier&#039;s aggregate turnover exceeds the threshold and taxable supplies are made from a state; registration is required only in those states from which taxable supplies originate. Aggregate turnover is computed on an all India basis for persons with the same PAN, excludes taxes and reverse charge/inward supplies, and supplies outside the levy do not attract registration. Certain categories must register irrespective of threshold. Registration is PAN based and a supplier must obtain registration and meet filing and recordkeeping obligations in each state of taxable supply; there is no centralized registration.</description>
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    <pubDate>Tue, 25 Oct 2016 17:01:51 +0530</pubDate>
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      <description>Compulsory registration under GST is required where a supplier&#039;s aggregate turnover exceeds the threshold and taxable supplies are made from a state; registration is required only in those states from which taxable supplies originate. Aggregate turnover is computed on an all India basis for persons with the same PAN, excludes taxes and reverse charge/inward supplies, and supplies outside the levy do not attract registration. Certain categories must register irrespective of threshold. Registration is PAN based and a supplier must obtain registration and meet filing and recordkeeping obligations in each state of taxable supply; there is no centralized registration.</description>
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