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    <title>Query on Registration</title>
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    <description>Separate GST registration is required for each office where taxable supplies are carried out; voluntary registration at one place does not exempt a later-established office in another State from registration. The fixed establishment concept does not negate the registration obligation for the additional location, and additional registrations enable entitlement to input tax credit for supplies related to those establishments.</description>
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      <description>Separate GST registration is required for each office where taxable supplies are carried out; voluntary registration at one place does not exempt a later-established office in another State from registration. The fixed establishment concept does not negate the registration obligation for the additional location, and additional registrations enable entitlement to input tax credit for supplies related to those establishments.</description>
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