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    <title>Persons liable for registration.</title>
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    <description>Suppliers making taxable supplies in the State must register under the Uttarakhand GST Act if their aggregate turnover in a financial year exceeds ten lakh rupees. Persons registered or licensed under existing law immediately before the appointed day are required to register from that day. Transferees or successors acquiring a registered taxable business as a going concern must register from the date of transfer, while transferees under sanctioned amalgamation or de merger become liable on issuance of the Registrar of Companies&#039; certificate. Aggregate turnover includes supplies made on own account or on behalf of principals; jobworker supplies after jobwork are treated as the principal&#039;s supply.</description>
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    <pubDate>Fri, 23 Jun 2017 16:11:05 +0530</pubDate>
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      <title>Persons liable for registration.</title>
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      <description>Suppliers making taxable supplies in the State must register under the Uttarakhand GST Act if their aggregate turnover in a financial year exceeds ten lakh rupees. Persons registered or licensed under existing law immediately before the appointed day are required to register from that day. Transferees or successors acquiring a registered taxable business as a going concern must register from the date of transfer, while transferees under sanctioned amalgamation or de merger become liable on issuance of the Registrar of Companies&#039; certificate. Aggregate turnover includes supplies made on own account or on behalf of principals; jobworker supplies after jobwork are treated as the principal&#039;s supply.</description>
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