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    <description>A registered dealer may cancel GST registration at any time via the common portal if turnover is below the threshold exemption; after cancellation the dealer may apply afresh for registration upon crossing the threshold. While registration is active the dealer must charge GST from the first rupee of taxable turnover, making cancellation the procedural means to avoid charging GST until liability arises.</description>
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      <description>A registered dealer may cancel GST registration at any time via the common portal if turnover is below the threshold exemption; after cancellation the dealer may apply afresh for registration upon crossing the threshold. While registration is active the dealer must charge GST from the first rupee of taxable turnover, making cancellation the procedural means to avoid charging GST until liability arises.</description>
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