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    <title>2018 (11) TMI 485 - AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH</title>
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    <description>The ruling determined that the manufacturer of Biris with turnovers below the prescribed threshold was not required to register under Sec. 22 of the APGST Act 2017 and CGST Act 2017. The applicant&#039;s compliance with Reverse Charge obligations and sales limited to within Andhra Pradesh were considered. It was clarified that registration was mandatory for suppliers exceeding the turnover threshold. The applicant was advised to maintain or cancel GSTIN registration as per Sec. 29 of the APGST Act 2017 in specific situations.</description>
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      <description>The ruling determined that the manufacturer of Biris with turnovers below the prescribed threshold was not required to register under Sec. 22 of the APGST Act 2017 and CGST Act 2017. The applicant&#039;s compliance with Reverse Charge obligations and sales limited to within Andhra Pradesh were considered. It was clarified that registration was mandatory for suppliers exceeding the turnover threshold. The applicant was advised to maintain or cancel GSTIN registration as per Sec. 29 of the APGST Act 2017 in specific situations.</description>
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