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    <title>INTERPRETATION OF CENTRAL GOODS AND SERVICES TAX (CGST) ACT (PART-3) (Meaning of Important Terms)</title>
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    <description>Aggregate turnover for registration and composition is the total of taxable supplies, exempt supplies, exports and inter state supplies of persons with the same PAN, excluding taxes, inward supplies, supplies taxable under reverse charge and non taxable supplies; reverse charge payments and inward supplies where recipient pays tax are excluded. Agriculturist status exempts individuals and HUFs who personally cultivate land, but only for agricultural activities. Assessment includes self, provisional, reassessment and summary modes under Chapter XII. Associated enterprise denotes enterprises with common management, control or capital links. Audit verifies turnover, taxes, refunds and input tax credit; special audit may be ordered. Authorized representatives include specified professionals and qualified persons.</description>
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      <description>Aggregate turnover for registration and composition is the total of taxable supplies, exempt supplies, exports and inter state supplies of persons with the same PAN, excluding taxes, inward supplies, supplies taxable under reverse charge and non taxable supplies; reverse charge payments and inward supplies where recipient pays tax are excluded. Agriculturist status exempts individuals and HUFs who personally cultivate land, but only for agricultural activities. Assessment includes self, provisional, reassessment and summary modes under Chapter XII. Associated enterprise denotes enterprises with common management, control or capital links. Audit verifies turnover, taxes, refunds and input tax credit; special audit may be ordered. Authorized representatives include specified professionals and qualified persons.</description>
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