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    <title>Provisions related to registration in GST regime</title>
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    <description>Registration under GST is required for businesses exceeding prescribed turnover thresholds except where supplies are exclusively exempt; migrated taxpayers must convert provisional identifiers to GSTIN within the conversion period, non-migrated liable persons and newly liable persons must apply within short prescribed windows. Registration is effected online via the common portal with PAN, email and mobile verification and scanned documents on request. Non-registration when liable results in loss of entitlement to input tax credit for the supplier and purchasers and attracts penalties.</description>
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