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    <title>Article on: Registration under Revised GST Model</title>
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    <description>Registration under the revised GST model mandates electronic enrolment and formal application for taxable suppliers and specified classes, with prescribed timelines for departmental verification, deficiency notices, applicant replies and grant of registration; failure by the proper officer to act within working-day limits triggers automatic grant or amendment. Distinct procedures exist for deductors, casual and non-resident taxable persons, including temporary registration, advance tax, and extensions, while common rules govern multiple registrations, PAN linkage, electronic communication, amendment, cancellation with show cause processes, reversal of input credits, and transitional provisional registration for previously registered taxpayers.</description>
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    <pubDate>Sat, 14 Jan 2017 06:35:28 +0530</pubDate>
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