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    <description>Penalty for failure to obtain GST registration is governed by the statutory penalty provision referenced in the GST rules. Cancellation of an inadvertently obtained registration is effectuated by application in Form GST REG-29 under the cancellation procedure. Core registration fields may be amended post registration through the core field amendment mechanism. Persons obligated to collect tax at source must obtain a separate TDS registration. Separate registrations are also required for different business verticals within the same state in accordance with the GST registration rules.</description>
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