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    <description>Once a person obtains voluntary registration under GST the threshold exemption does not apply; the registered person must charge, collect and remit GST on taxable supplies and comply with invoicing and return obligations. Reverse Charge Mechanism applies only where the service is specifically made taxable under RCM. For exempt supplies or where tax is payable under a composition scheme, the supplier must issue a bill of supply in the prescribed form instead of a tax invoice.</description>
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