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    <description>Registration is required based on aggregate turnover computed on an all India PAN basis and by specific categories irrespective of threshold. Casual and non resident persons must apply in advance and deposit estimated tax into the electronic cash ledger. Amendments to registration must be notified and may be approved or rejected by the proper officer after hearing. Cancellation may be initiated for statutory events, non compliance, or fraud, with prescribed liabilities for input tax on stock and capital goods and a procedure for revocation where cancellation was officer initiated.</description>
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