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    <title>Does threshold exemption really exist ?</title>
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    <description>The article argues that the statutory threshold exemption under GST is largely illusory because numerous categories (inter-state suppliers, casual taxable persons, reverse-charge supplies, electronic commerce operators, persons required to deduct or collect tax, voluntary registrants and Composition opt-ins) are compelled to register irrespective of turnover; the inclusion of exempt supplies in aggregate turnover and reverse charge obligations force many small suppliers into registration and tax compliance, while administrative and compliance costs further burden them.</description>
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    <pubDate>Fri, 07 Jul 2017 10:27:17 +0530</pubDate>
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